The case is very different, but the points are as follows.
1. the planners case, and the others (just because there is no red crayon doesn't mean they don't exist)are not accounted for , despite your misinterpretation of the annual accounts.
2 . the CSR case is a useful example of how the courts can be involved in demergers.
So for those counting on the demerger to make some money off this dog, and that includes me, a little early to count chickens.
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