ERNST & YOUNG ASSURANCE SERVICES

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  "summary_narrative": "De buitengewone algemene vergadering van de vennoten van Ernst \u0026 Young Assurance Services (KBO 0438.703.284) heeft op 5 oktober 2015 besloten tot een fusie door overneming van Ernst \u0026 Young Specialist Advisory Services (KBO 0895.420.163). Het gehele vermogen van de overgenomen vennootschap werd overgenomen door de overnemende vennootschap. In ruil daarvoor werden 4.674 nieuwe aandelen uitgegeven tegen een ruilverhouding van 6,66 nieuwe aandelen per 1 aandeel van de overgenomen vennootschap. De fusie is boekhoudkundig en fiscaal vanaf 1 juli 2015 van toepassing.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "vier volmachten",
    "geco\u00F6rdineerde tekst van statuten"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Well-Advised",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0438.703.284",
    "name_full": "Ernst \u0026 Young Assurance Services"
  }
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 789478,
      "delta_eur": 719278,
      "before_eur": 70200,
      "contribution_type": "geld"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0438.703.284",
    "name_full": "Ernst \u0026 Young Assurance Services"
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "Ernst \u0026 Young Assurance Services, in het kort EY Assurance Services",
    "old": "Ernst \u0026 Young Assurance Services",
    "changed": true
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": false
  },
  "subject_company": {
    "kbo": "0438.703.284",
    "name_full": "Ernst \u0026 Young Assurance Services"
  },
  "legal_form_change": {
    "new": "Burgerlijke vennootschap onder de vorm van een co\u00F6peratieve vennootschap met beperkte aansprakelijkheid",
    "old": "Burgerlijke vennootschap onder de vorm van een co\u00F6peratieve vennootschap met beperkte aansprakelijkheid",
    "changed": false
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "Rudi Braes",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Diegem",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2015-08-18",
    "filing_date": "2015-06-05",
    "act_kind_objet": "Fusievoorstel"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2015-07-24",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "De aandeelhouders van de betrokken vennootschappen verzoeken om vrijstelling van het opstellen van tussentijdse cijfers, zoals voorzien in artikel 697, \u00A72, 5\u00B0, laatste lid, Wetboek van Vennootschappen.",
    "articles": [
      "5:121",
      "697 \u00A72 5\u00B0"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0438.703.284",
        "name": "Ernst \u0026 Young Assurance Services [A]",
        "role": "acquiring",
        "address": "De Kleetlaan 2, 1831 Diegem",
        "is_foreign": false,
        "legal_form": "Burgerlijke vennootschap onder de vorm van een co\u00F6peratieve vennootschap met beperkte aansprakelijkheid",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0895.420.163",
        "name": "Ernst \u0026 Young Specialist Advisory Services [B]",
        "role": "absorbed",
        "address": "Moutstraat 54, 9000 Gent",
        "is_foreign": false,
        "legal_form": "Cooperati\u00EBve vennootschap met beperkte aansprakelijkheid",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 3.831147541,
    "legal_articles": [
      "693",
      "703 \u00A72"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2015-06-30",
    "exchange_ratio_text": "4.674 aandelen uitgereikt voor 1.220 aandelen",
    "new_shares_issued_n": 4674,
    "real_estate_included": true,
    "patrimony_description": "Het gehele vermogen van de over te nemen vennootschap wordt overgenomen door de overnemende vennootschap. Dit omvat zowel roerende als onroerende goederen, activiteiten, en alle rechten en verplichtingen.",
    "equity_transferred_eur": 1250000.0,
    "accounting_effective_date": "2015-07-01"
  },
  "subject_company": {
    "kbo": "0438.703.284",
    "name_full": "Ernst \u0026 Young Assurance Services",
    "legal_form": "Burgerlijke vennootschap onder de vorm van een co\u00F6peratieve vennootschap met beperkte aansprakelijkheid"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Rudi Braes",
    "org_rep_person_name": null
  },
  "summary_narrative": "Op 24 juli 2015 hebben de bestuursorganen van Ernst \u0026 Young Assurance Services (A) en Ernst \u0026 Young Specialist Advisory Services (B) een fusievoorstel vastgesteld voor een fusie door overneming. De overnemende vennootschap (A) zal het gehele vermogen van de over te nemen vennootschap (B) overnemen. In ruil daarvoor ontvangen de aandeelhouders van B 4.674 nieuwe aandelen van A, met een exchange ratio van circa 3.83. De fusie wordt geacht vanaf 1 juli 2015 boekhoudkundig te zijn uitgevoerd. De voorstel wordt voorgelegd aan de algemene vergaderingen van aandeelhouders voor goedkeuring.",
  "co_filed_documents": [
    "Fusieverslag van BDO Bedrijfsrevisoren CVBA"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "Voorzitter van het College van Zaakvoerders",
      "person": {
        "rrn": null,
        "name": "Gust Herrewijn",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "Voorzitter van het College van Zaakvoerders",
      "person": {
        "rrn": null,
        "name": "Rudi Braes",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0438.703.284",
    "name_full": "Ernst \u0026 Young \u0026 Partners"
  }
}