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Herbert Smith Freehills LLP | Australia | 5 Jul 2016

Metals Streaming Agreements - Innovative Funding or Royalty Agreements 2.0?

Persistent volatility in commodity prices has made it increasingly difficult for mining companies to access traditional forms of debt and equity


BDB Pitmans LLP | United Kingdom | 6 Dec 2010

Accounts warranties and unknown liabilities

In the recent case of Macquarie Internationale Investments Ltd v Glencore UK Ltd, the Court of Appeal considered whether a seller was in breach of its accounts warranties in a share purchase agreement where the target company had a large financial liability at completion which was unknown to, and therefore undisclosed by, the seller.


LK Shields | United Kingdom | 9 Sep 2010

Accounts warranties and unknown liabilities

An issue that frequently exercises the minds of buyers and sellers of companies and businesses is the possibility of a previously unknown pre-completion liability that comes to light after completion of the transaction, particularly where provision for the liability, if known, would have been made in the audited or management accounts of the target.


RPC | United Kingdom | 15 Jul 2010

Compliance with accounting standards is strong evidence that the accounts present a true and fair view of the assets and liabilities of a company

In Macquarie International Investments Limited v Glencore UK Limited the Court of Appeal, including Lord Justice Jackson and the Master of the Rolls, treated compliance with the relevant accounting standards as strong evidence that the accounts in question presented a true and fair view of the assets and liabilities of a company.

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