In the matter of Integra Group - Reasons
Statutory fair value under s.238 Companies Law; Determination of valuation date; Definition of “fair value”; Exclusion of minority discount; Exclusion of merger‑related value changes; Delaware and Canadian appraisal jurisprudence; DCF vs market‑based valuation methodologies; Illiquidity adjustments; Reliability of GDR trading prices; Data‑room disclosure failures; Expert methodology disputes (DCF, guideline public companies); Treatment of deferred tax assets; Non‑tax‑deductible expenses; Cost savings from going‑private transactions; RSU vesting and dilution; Interest rate determination under s.238(11)
All PDF copies on file (2)
Every PDF we hold for this judgment is listed here, including legacy versions pulled from earlier upstream pipelines. Each carries a provenance note so the source of each copy is explicit.
| Cause Number | FSD 0092/2014 (AJJ) |
|---|---|
| Court | CIGC (FSD) |
| Judge | Jones J |
| Parties | In the matter of Integra Group - Reasons |
| Judgment Date | 2015-08-28 |
| Subject | Statutory fair value under s.238 Companies Law; Determination of valuation date; Definition of “fair value”; Exclusion of minority discount; Exclusion of merger‑related value changes; Delaware and Canadian appraisal jurisprudence; DCF vs market‑based valuation methodologies; Illiquidity adjustments; Reliability of GDR trading prices; Data‑room disclosure failures; Expert methodology disputes (DCF, guideline public companies); Treatment of deferred tax assets; Non‑tax‑deductible expenses; Cost savings from going‑private transactions; RSU vesting and dilution; Interest rate determination under s.238(11) |
| Filename (current) | 15-08-28-Integra-Group-In-re.pdf |
| File MD5 | 8779c387cf0c84ca0ad2765dbaf6b68d |
| Source pipeline | pdb |
| PDB record ID | 3676 |
| PDB URL | https://judicial.ky/n0c-storage/judgments-repository2/15-08-28-Integra-Group-In-re.pdf |