by H0Adm-01 | Mrz 1, 2023 | CFO-Services, Corporate Finance, M&A, Tax
Mit den neusten Zugängen in der Partnerschaft und im Vorstand hat Hoffmann & Partner sein Angebot um Executive CFO-Services für börsennotierte Kunden erweitert, dies schliesst auch Kunden ein, die eine Notierung an einer internationalen Börse anstreben. Darüber...
by H0Adm-01 | Jan 27, 2023 | CFO-Services, Corporate Finance, M&A, Tax
Employee Stock Ownership Plans (ESOPs) in Switzerland Employee options were an attractive financial instrument before the tax law was changed per 01.01.2021. Prior to the changes employees could exercise their options when the fair value of share prices was still low...
by H0Adm-01 | Okt 28, 2022 | Corporate Finance, M&A
Deriving the adequate values per preferred and common share is not straightforward. Dividing the total equity value or agreed company pre-money valuation in a financing transaction by the total amount of existing shares to receive the issue price is not correct if...
by H0Adm-01 | Aug 29, 2022 | Corporate Finance, M&A
Start-ups in the Life Sciences field are frequently financed through a combination of equity securities with different rights to its holders. There are several economic rationales behind preferred rights for large investors. Whereas certain (e.g. non-participating)...
by H0Adm-01 | Aug 29, 2022 | Corporate Finance, M&A
In our last M&A newsletter (The meaning of preferential rights embedded in preferred shares and empirical evidence in Switzerland) we introduced the nature and economic meaning of different preferential rights embedded in preferred shares.In addition, we have...