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Autor: Janusz Czerny 57
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SETTING THE VALUE OF THE ENTERPRISE WHICH IS SUBJECT TO THE MERGE OR TAKING OVER

Summary
In the market economy during functioning companies certain specific situations such as merge and taking over can be noticed. In this process evaluation of the merging enterprise and the assessment of the merger itself is a significant factor. Moreover balance and additional valuation play a key role in assessing potential of the companies which were subject both to the merges or taking over. The following paper is devoted to the above mentioned issues.