B50 If the shareholder has an obligation to settle the transaction with its investee’s employees, it provides equity instruments of its investee rather than its own.
B50 Kui aktsionär on kohustatud arveldama tehingu investeerimisobjekti töötajatega, annab ta eeldatavasti vastu mitte enda, vaid investeerimisobjekti omakapitaliinstrumente.