FINANCIAL COMMUNICATION: FRAMEWORK AND PRACTICES - 2019 EDITION

34 6  z Risks and litigation 93 Risks related to changes in macroeconomic factors 93 Issuer-specific risks 94 Litigation 95 7  z Rumours and leaked information 96 Rumours 96 Leaked information 96 8  z Mergers and acquisitions 97 Acquisitions and disposals 97 Mergers, de-mergers (spin‑offs) , partial mergers 101 Takeover bids 104 9  z Financial transactions 114 Capital increases and other issues of securities providing access to capital 116 Financing contracts, debt and securitisation 120 Initial public offerings ( IPOs ) 124