An office must inform the central bank in writing of any proposed change in the ownership structure of the office as soon as the share purchase agreement has been signed or, in other cases than a sale of shares in the office, prior to the proposed transfer. Buyer`s view In the event of a sale of shares, buyers lose the opportunity to gain an increased base in assets and therefore cannot amortize certain assets. The basis of assets at the time of sale or book value determines the depreciation basis of the new owner. As a result, reducing the depreciation expense compared to selling assets may result in an increase in future taxes for the buyer. In addition, by buying the company`s shares, buyers can take more risks, including any unknown or undisclosed potential risks. .