Looks to me like they are cashing up
"Subject to final audit, based on the closing price of Atlas Shares of AUD3.64 as at 19 September 2011, the Company expects the Acceptance to result in an estimated net gain of approximately HK$55.0 million comprising the gain on disposal of the Group?s investment in FRS and the release of the available-for-sale investment reserve."
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- wah nam accepts atlas's bid for frs
wah nam accepts atlas's bid for frs, page-2
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