The new rules will also take into consideration options for shares held by some owners. Net assets are to be determined based on consolidated figures prepared with International Financial Reporting Standards if the company affected prepares such a report. The rules will take effect shortly after the completion of a buyout offer for canning company Globus Rt, made at a price of less than half of the company’s net assets per share. Globus’s buyer also signed options agreements with the company’s biggest owners before the purchase offer. Among the companies on the bourse that have been recently trading at a price under their net assets value are Rába Rt and Konzum Rt.
