If, at the time the resolution is adopted by its general meeting regarding a control agreement or a profit and loss absorption agreement, the company does not have an external stockholder, the agreement will end at the latest as per the end of the financial year in which an external stockholder holds an ownership interest.
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Part 1 · Inter-company agreements › Division 4 · Securitisation of the external stockholders in the case of control agreements and profit and loss absorption agreements › Section 307
Termination of the agreement in order to provide security to external stockholders
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