The acquisition of 60% of Zakron Co’s equity share capital on 1 March 20X7. Zakron Co’s activities are
significantly different from the rest of the Poulgo group of companies

The offer to acquire 70% of Unto Co’s equity share capital on 1 November 20X7. The negotiations were finally
signed off during January 20X8

The acquisition of 45% of Speeth Co’s equity share capital on 31 December 20X7. Poulgo Co is able to appoint
three of the ten members of Speeth Co’s board