Definicja organizational change

Co znaczy ORGANIZATIONAL CHANGE:

A transfer of an investment holding from one consolidation unit to another consolidation unit of the same consolidation group, based on a management decision.

This is a special type of transfer that does not affect earnings. The goodwill of the investment is not recalculated, but merely transferred to the acquiring consolidation unit.

An organizational change has the following characteristics:

The organizational change does not affect earnings from the point of view of the consolidation group that owns both the divesting and acquiring upper units. The consolidation system technically treats the organizational change as a transfer. The consolidation group that owns the divesting upper unit treats the organizational change as a divestiture without affecting earnings. This can involve a total divestiture, partial divestiture, or an indirect partial divestiture. The consolidation group that owns the acquiring upper unit treats the organizational change as a first consolidation, a step acquisition, or an increase in indirect investment