The Supreme Court clarified which documents a former company participant may request to calculate the actual value of the share

Beyond accounting and tax reports, the former participant may request: general ledgers, trial balances, account cards, inventory and mutual settlement reconciliation reports with counterparties, contracts, and other primary documentation.  

The court obliged lower judicial instances to examine the substance of the dispute to determine which specific documents are required, rather than limiting access solely to accounting and tax reports. 

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