Lesson input file
dossier-en.md
files/input/dossier-en.md
Read the contents of the file supplied for this lesson. The workflow uses the original file; this page is only a reading view.
Prepare and review a P1 incorporation merger
Entirely fictional material. Demo: Alpha absorbs independent Beta, with supplied equity values EUR 600,000 and 400,000. Practice: Alpha absorbs directly wholly owned Beta, with investment carrying value EUR 480,000 and Beta book equity EUR 300,000.
Two Italian OIC companies, ordinary homogeneous rights and no cash adjustment. Outside this course: 90%, reverse, sister-company, MLBO, IFRS, cross-border, crisis and new-company mergers. This is not professional validation on a real client.
Open dossier-en.md and ordinary.json for the demo; wholly-owned.json for practice and update.json only at the change step. The JSON files separate Alpha/Beta facts, balances, shareholders, tax values and calendar hypotheses. No result or confirmation is pre-approved.
Studio Archive
Select both fictional clients and engagements, authorized documents and a separate case folder. Vera imports selected inputs through Studio Archive, verifies receipts and bytes and cites the page or field. Review ownership, rights, mandate and P1 assumptions before selecting the branch; missing facts stay unknown.
P1
Discuss the method and matching date of the supplied valuations: calculation does not estimate economic value. Review BranchDecision and Valuation, then ExchangeModel with exact ratio, new shares and each shareholder’s fraction. Distinguish proposal, your actual decision and a synthetic test confirmation; never round fractions to pass scope checks.
Review BookBridge: professionally closed balances at one date, mappings, reciprocal pairs and differences. Check investment cancellation in the wholly owned branch and capital increase in the ordinary branch. Select evidence-backed difference allocation and policy, with no automatic goodwill. Open the draft opening journal and separate tax register.
Review Deadline with sources, versions and both companies’ anchors: days versus calendar months, last relevant anchor, exceptions and unevidenced dates. File conventions are exercise hypotheses, not current law: a real case requires current primary sources and review. A calculated date proves no filing, consent or exemption.
Vera authors dossier sections from evidence: mandate, due diligence, project, rights, dates, tax, cut-over, responsibilities and later checks; gaps and pending reviews remain visible. Export and open p1-workpapers.html, case history and the readable model-data report. No signing or filing.
Import update.json into the same case. Read ChangeImpact and historical confirmations: dependent balance, bridge and dossier need review; the independent calendar remains. Clarify closing equity and allocation before a new result; preserve prior exports.
Trace each amount to a document and decision. Review valuation congruity, accounting allocation, opening residual, separate tax treatment, source applicability, missing receipts and responsibilities. Synthetic tests do not validate these decisions on a real case.
Case documents, not approved results
Signed balances use debit positive and credit negative. At 30 September 2026 ordinary Alpha has cash 500,000, capital -60,000 and reserves -440,000; Beta has assets 350,000, liabilities -200,000 and equity -150,000. Alice owns 60,000 Alpha shares; Bruno owns 20,000 Beta shares; nominal EUR 1. Economic values EUR 600,000/400,000 are supplied, not estimated by Vera. Proposed accounting allocation is a -110,000 reserve requiring discussion and confirmation. No reciprocal balance is declared; no complete intercompany search has occurred.
In the wholly owned case Alpha adds investment 480,000 and funding -480,000; Beta has assets 500,000, liabilities -200,000 and equity -300,000. The 180,000 asset uplift is an accounting hypothesis requiring support, not automatic goodwill; book value 680,000 and tax basis 500,000 stay separate. Shareholder tax costs, losses, suspended-tax reserves and deferred-tax policy are not supplied.
Fictional anchors: project publication 1/2 September; documents available 2 September; decisions registered 2/3 October; annual accounts 31 March; statement 2 June. Hypotheses: 30 days for project/documents, 60 for creditors, 6 months for annual accounts and 120 days for the statement. Check dates: 2 October and 30 September. No reviewed primary authority supports these exercise conventions; no deed, filing or receipt is supplied. Mandate, minutes, contracts, workforce, litigation and complete statutory project are missing: retain gaps. The change makes liabilities -200,100 without a revised closing balance or allocation. Do not fill those gaps automatically.
Read the full file
# Prepare and review a P1 incorporation merger Entirely fictional material. Demo: Alpha absorbs independent Beta, with supplied equity values EUR 600,000 and 400,000. Practice: Alpha absorbs directly wholly owned Beta, with investment carrying value EUR 480,000 and Beta book equity EUR 300,000. Two Italian OIC companies, ordinary homogeneous rights and no cash adjustment. Outside this course: 90%, reverse, sister-company, MLBO, IFRS, cross-border, crisis and new-company mergers. This is not professional validation on a real client. Open dossier-en.md and ordinary.json for the demo; wholly-owned.json for practice and update.json only at the change step. The JSON files separate Alpha/Beta facts, balances, shareholders, tax values and calendar hypotheses. No result or confirmation is pre-approved. ## Studio Archive Select both fictional clients and engagements, authorized documents and a separate case folder. Vera imports selected inputs through Studio Archive, verifies receipts and bytes and cites the page or field. Review ownership, rights, mandate and P1 assumptions before selecting the branch; missing facts stay unknown. ## P1 Discuss the method and matching date of the supplied valuations: calculation does not estimate economic value. Review BranchDecision and Valuation, then ExchangeModel with exact ratio, new shares and each shareholder’s fraction. Distinguish proposal, your actual decision and a synthetic test confirmation; never round fractions to pass scope checks. Review BookBridge: professionally closed balances at one date, mappings, reciprocal pairs and differences. Check investment cancellation in the wholly owned branch and capital increase in the ordinary branch. Select evidence-backed difference allocation and policy, with no automatic goodwill. Open the draft opening journal and separate tax register. Review Deadline with sources, versions and both companies’ anchors: days versus calendar months, last relevant anchor, exceptions and unevidenced dates. File conventions are exercise hypotheses, not current law: a real case requires current primary sources and review. A calculated date proves no filing, consent or exemption. Vera authors dossier sections from evidence: mandate, due diligence, project, rights, dates, tax, cut-over, responsibilities and later checks; gaps and pending reviews remain visible. Export and open p1-workpapers.html, case history and the readable model-data report. No signing or filing. Import update.json into the same case. Read ChangeImpact and historical confirmations: dependent balance, bridge and dossier need review; the independent calendar remains. Clarify closing equity and allocation before a new result; preserve prior exports. Trace each amount to a document and decision. Review valuation congruity, accounting allocation, opening residual, separate tax treatment, source applicability, missing receipts and responsibilities. Synthetic tests do not validate these decisions on a real case. ## Case documents, not approved results Signed balances use debit positive and credit negative. At 30 September 2026 ordinary Alpha has cash 500,000, capital -60,000 and reserves -440,000; Beta has assets 350,000, liabilities -200,000 and equity -150,000. Alice owns 60,000 Alpha shares; Bruno owns 20,000 Beta shares; nominal EUR 1. Economic values EUR 600,000/400,000 are supplied, not estimated by Vera. Proposed accounting allocation is a -110,000 reserve requiring discussion and confirmation. No reciprocal balance is declared; no complete intercompany search has occurred. In the wholly owned case Alpha adds investment 480,000 and funding -480,000; Beta has assets 500,000, liabilities -200,000 and equity -300,000. The 180,000 asset uplift is an accounting hypothesis requiring support, not automatic goodwill; book value 680,000 and tax basis 500,000 stay separate. Shareholder tax costs, losses, suspended-tax reserves and deferred-tax policy are not supplied. Fictional anchors: project publication 1/2 September; documents available 2 September; decisions registered 2/3 October; annual accounts 31 March; statement 2 June. Hypotheses: 30 days for project/documents, 60 for creditors, 6 months for annual accounts and 120 days for the statement. Check dates: 2 October and 30 September. No reviewed primary authority supports these exercise conventions; no deed, filing or receipt is supplied. Mandate, minutes, contracts, workforce, litigation and complete statutory project are missing: retain gaps. The change makes liabilities -200,100 without a revised closing balance or allocation. Do not fill those gaps automatically.