Extraordinary corporate operations and the Mirato MLBO case

The dissertation concerns extraordinary corporate operations. It can be divided in two parts: the first five chapters are theoretical, while the last chapter concerns the Mirato MLBO case. More deeply, in the first chapter it is defined the concept of business combination, the second one is about mergers and acquisitions, the third one is about transactions, the fourth is about cessions, the fifth is about corporate splits and the sixth is about the LBO process. The last chapter defines the several steps of the Mirato MLBO process. Mirato is a chemical company at which I did an internship in accounting. A general overview of the company is presented in the second part of the dissertation. I thought it was useful to do my final dissertation on what I learnt at the internship, too. The aim of the dissertation is to explain a real MLBO case. In particular the Mirato case is unique in the Italian environment considering also that the LBO process in Italy became popular only in the eighties. The work was done by analyzing Mirato documents.