1
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2019-03-21 ~ 2019-03-29CIF 1 - Right to surplus assets - 75% or more → OE
2
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2017-10-25 ~ 2017-10-25CIF 8 - Right to surplus assets - 75% or more → OE
3
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2019-08-20 ~ 2020-02-24CIF 112 - Right to surplus assets - 75% or more → OE
4
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2019-08-20 ~ 2019-10-28CIF 111 - Right to surplus assets - 75% or more → OE
5
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2021-08-18 ~ 2021-12-16CIF 89 - Right to surplus assets - 75% or more → OE
6
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-03-30 ~ 2022-08-08CIF 82 - Right to surplus assets - 75% or more → OE
7
ARDIAN CHILE MIDDLE MARKET II LP - 2021-05-25
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2021-04-28 ~ 2021-10-19CIF 94 - Right to surplus assets - 75% or more → OE
8
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-01-12 ~ 2023-04-24CIF 71 - Right to surplus assets - 75% or more → OE
9
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2022-09-23 ~ 2023-01-04CIF 77 - Right to surplus assets - 75% or more → OE
10
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-08-22 ~ 2023-10-17CIF 44 - Right to surplus assets - 75% or more → OE
11
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-08-22 ~ 2023-10-17CIF 62 - Right to surplus assets - 75% or more → OE
12
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 1 offspring)
Person with significant control
2021-05-19 ~ 2021-05-28CIF 125 - Right to surplus assets - 75% or more → OE
13
50 Lothian Road, Festial Square, EdinburghCorporate (1 parent, 1 offspring)
Person with significant control
2021-05-19 ~ 2021-05-28CIF 132 - Right to surplus assets - 75% or more → OE
14
ASF CASCADE CO-INVEST D L.P. - 2021-04-14
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2020-12-30 ~ 2021-04-04CIF 99 - Right to surplus assets - 75% or more → OE
15
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-05-10 ~ 2023-09-01CIF 66 - Right to surplus assets - 75% or more → OE
16
ASF AUGUST II CO-INVEST L.P. - 2023-08-01
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2023-05-10 ~ 2023-09-01CIF 65 - Right to surplus assets - 75% or more → OE
17
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-05-10 ~ 2023-09-01CIF 67 - Right to surplus assets - 75% or more → OE
18
ASF VIII B CO-INVEST (C) L.P. - 2024-10-10
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 4 offsprings)
Person with significant control
2019-01-25 ~ 2019-12-11CIF 118 - Right to surplus assets - 75% or more → OE
19
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2021-12-03 ~ 2021-12-15CIF 11 - Right to surplus assets - 75% or more → OE
20
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2021-12-04 ~ 2021-12-15CIF 40 - Right to surplus assets - 75% or more → OE
21
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2023-06-15 ~ 2023-09-28CIF 64 - Right to surplus assets - 75% or more → OE
22
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2020-12-30 ~ 2021-07-01CIF 101 - Right to surplus assets - 75% or more → OE
23
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2020-12-30 ~ 2021-07-01CIF 100 - Right to surplus assets - 75% or more → OE
24
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2020-12-30 ~ 2021-07-01CIF 102 - Right to surplus assets - 75% or more → OE
25
ASF HAZELNUT II L.P. - 2017-12-11
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2017-11-23 ~ 2017-12-22CIF 16 - Right to surplus assets - 75% or more → OE
26
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2019-07-29 ~ 2019-08-02CIF 4 - Right to surplus assets - 75% or more → OE
27
50 Lothian Road, Festival Square, EdinburghCorporate (3 parents)
Person with significant control
2021-01-25 ~ 2021-04-29CIF 97 - Right to surplus assets - 75% or more → OE
28
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2021-01-25 ~ 2021-04-29CIF 98 - Right to surplus assets - 75% or more → OE
29
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2021-01-25 ~ 2021-02-24CIF 96 - Right to surplus assets - 75% or more → OE
30
50 Lothian Road, EdinburghCorporate (1 parent)
Person with significant control
2017-11-30 ~ 2017-12-15CIF 36 - Right to surplus assets - 75% or more → OE
31
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2017-11-21 ~ 2017-12-01CIF 37 - Right to surplus assets - 75% or more → OE
32
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2019-04-23 ~ 2019-11-29CIF 121 - Right to surplus assets - 75% or more → OE
33
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2019-04-23 ~ 2019-11-29CIF 114 - Right to surplus assets - 75% or more → OE
34
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-12-20 ~ 2024-02-09CIF 58 - Right to surplus assets - 75% or more → OE
35
50 Lothian Road, EdinburghCorporate (1 parent)
Person with significant control
2024-04-03 ~ 2024-04-26CIF 2 - Right to surplus assets - 75% or more → OE
36
50 Lothian Road, Festival Square, EdinburghCorporate (3 parents)
Person with significant control
2017-11-03 ~ 2017-11-16CIF 5 - Right to surplus assets - 75% or more → OE
37
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2019-03-07 ~ 2019-04-03CIF 115 - Has significant influence or control → OE
38
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-11-27 ~ 2018-12-13CIF 119 - Right to surplus assets - 75% or more → OE
39
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2021-08-31 ~ 2021-09-27CIF 87 - Right to surplus assets - 75% or more → OE
40
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2021-08-31 ~ 2021-09-27CIF 88 - Right to surplus assets - 75% or more → OE
41
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2025-02-19 ~ 2025-03-07CIF 50 - Right to surplus assets - 75% or more → OE
42
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 1 offspring)
Person with significant control
2017-07-31 ~ 2017-08-11CIF 38 - Right to surplus assets - 75% or more → OE
43
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2024-10-16 ~ 2024-11-20CIF 52 - Right to surplus assets - 75% or more → OE
44
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-10-03 ~ 2022-11-22CIF 122 - Right to surplus assets - 75% or more with control over the trustees of a trust → OE
45
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-10-03 ~ 2022-11-22CIF 76 - Right to surplus assets - 75% or more → OE
46
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2021-07-23 ~ 2021-08-02CIF 90 - Right to surplus assets - 75% or more → OE
47
ASF INFRASTRUCTURE SECONDARY (KIC) CO-INVESTMENT L.P. - 2024-07-03
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2023-11-13 ~ 2023-12-21CIF 60 - Right to surplus assets - 75% or more → OE
48
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 3 offsprings)
Person with significant control
2023-03-13 ~ 2023-04-11CIF 69 - Right to surplus assets - 75% or more → OE
49
50 Lothian Road, Festival Square, EdinburghCorporate (2 offsprings)
Person with significant control
2023-10-19 ~ 2023-11-01CIF 61 - Right to surplus assets - 75% or more → OE
50
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-02-06 ~ 2023-04-03CIF 70 - Right to surplus assets - 75% or more → OE
51
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2021-10-28 ~ 2021-11-16CIF 83 - Right to surplus assets - 75% or more → OE
52
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-09-24 ~ 2018-11-28CIF 29 - Right to surplus assets - 75% or more → OE
53
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2024-10-10 ~ 2024-10-22CIF 123 - Right to surplus assets - 75% or more → OE
54
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-12-15 ~ 2023-07-31CIF 73 - Right to surplus assets - 75% or more → OE
55
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-12-15 ~ 2023-02-10CIF 72 - Right to surplus assets - 75% or more → OE
56
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-12-01 ~ 2024-01-08CIF 59 - Right to surplus assets - 75% or more → OE
57
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-01-26 ~ 2022-06-10CIF 41 - Right to surplus assets - 75% or more → OE
58
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2023-01-27 ~ 2023-05-05CIF 135 - Right to surplus assets - 75% or more → OE
59
50 Lothian Road, Festival Sqyuare, EdinburghCorporate
Person with significant control
2023-01-27 ~ 2023-05-05CIF 126 - Right to surplus assets - 75% or more → OE
60
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2022-11-07 ~ 2022-12-29CIF 10 - Right to surplus assets - 75% or more → OE
61
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-02-14 ~ 2018-03-23CIF 33 - Right to surplus assets - 75% or more → OE
62
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2018-05-08 ~ 2018-06-28CIF 14 - Right to surplus assets - 75% or more → OE
63
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-02-14 ~ 2018-03-23CIF 32 - Right to surplus assets - 75% or more → OE
64
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2019-03-04 ~ 2019-06-05CIF 117 - Right to surplus assets - 75% or more → OE
65
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2022-11-07 ~ 2022-12-21CIF 133 - Right to surplus assets - 75% or more → OE
66
50 Lothian Road, Festival Square, EdinburghCorporate (1 offspring)
Person with significant control
2018-10-05 ~ 2018-12-04CIF 26 - Right to surplus assets - 75% or more → OE
67
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-09-26 ~ 2018-10-09CIF 28 - Right to surplus assets - 75% or more → OE
68
ASF PINEBERRY, L.P. - 2022-09-18
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2022-07-27 ~ 2022-07-29CIF 79 - Right to surplus assets - 75% or more → OE
69
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2021-07-28 ~ 2021-12-30CIF 3 - Right to surplus assets - 75% or more → OE
70
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 6 offsprings)
Person with significant control
2022-04-11 ~ 2022-05-10CIF 81 - Right to surplus assets - 75% or more → OE
71
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-02-14 ~ 2018-06-27CIF 35 - Right to surplus assets - 75% or more → OE
72
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-02-14 ~ 2018-06-25CIF 34 - Right to surplus assets - 75% or more → OE
73
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2024-02-27 ~ 2024-05-16CIF 54 - Right to surplus assets - 75% or more → OE
74
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2024-02-27 ~ 2024-05-16CIF 55 - Right to surplus assets - 75% or more → OE
75
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2022-08-05 ~ 2023-07-31CIF 78 - Right to surplus assets - 75% or more → OE
76
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2021-09-13 ~ 2021-09-28CIF 131 - Right to surplus assets - 75% or more → OE
77
ASF VIII B SUNTORY L.P. - 2024-11-27
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2024-02-23 ~ 2024-12-30CIF 56 - Right to surplus assets - 75% or more → OE
78
ASF VIII SUNTORY L.P. - 2024-11-27
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2024-02-23 ~ 2024-12-30CIF 57 - Right to surplus assets - 75% or more → OE
79
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2022-12-09 ~ 2023-03-21CIF 25 - Right to surplus assets - 75% or more → OE
80
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-05-31 ~ 2018-06-06CIF 19 - Right to surplus assets - 75% or more → OE
81
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2017-11-30 ~ 2017-12-20CIF 15 - Right to surplus assets - 75% or more → OE
82
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2020-10-09 ~ 2020-10-20CIF 104 - Right to surplus assets - 75% or more → OE
83
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2025-03-07 ~ 2025-03-20CIF 49 - Right to surplus assets - 75% or more → OE
84
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2025-03-10 ~ 2025-03-14CIF 9 - Right to surplus assets - 75% or more → OE
85
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2021-06-01 ~ 2021-06-08CIF 134 - Right to surplus assets - 75% or more → OE
86
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-12-08 ~ 2022-12-16CIF 75 - Right to surplus assets - 75% or more → OE
87
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-12-08 ~ 2022-12-16CIF 74 - Right to surplus assets - 75% or more → OE
88
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2024-07-26 ~ 2024-08-22CIF 128 - Right to surplus assets - 75% or more → OE
89
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2019-12-12 ~ 2019-12-27CIF 107 - Right to surplus assets - 75% or more → OE
90
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2019-12-12 ~ 2019-12-27CIF 108 - Right to surplus assets - 75% or more → OE
91
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 1 offspring)
Person with significant control
2021-03-12 ~ 2021-04-08CIF 130 - Right to surplus assets - 75% or more → OE
92
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 1 offspring)
Person with significant control
2021-03-12 ~ 2021-04-08CIF 95 - Right to surplus assets - 75% or more → OE
93
50 Lothian Road, EdinburghCorporate (2 parents)
Person with significant control
2018-05-18 ~ 2018-06-28CIF 22 - Right to surplus assets - 75% or more → OE
94
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents, 2 offsprings)
Person with significant control
2018-05-18 ~ 2018-06-28CIF 23 - Right to surplus assets - 75% or more → OE
95
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 3 offsprings)
Person with significant control
2020-07-27 ~ 2021-01-08CIF 105 - Right to surplus assets - 75% or more → OE
96
50 Lothian Road, Festival Square, Edinburgh, United KingdomCorporate (1 parent, 6 offsprings)
Person with significant control
2020-07-27 ~ 2021-01-08CIF 106 - Right to surplus assets - 75% or more → OE
97
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 1 offspring)
Person with significant control
2019-11-15 ~ 2019-12-18CIF 109 - Right to surplus assets - 75% or more → OE
98
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-10-10 ~ 2019-05-30CIF 120 - Right to surplus assets - 75% or more → OE
99
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2018-12-14 ~ 2019-05-23CIF 129 - Right to surplus assets - 75% or more → OE
100
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 4 offsprings)
Person with significant control
2019-01-14 ~ 2019-03-04CIF 124 - Right to surplus assets - 75% or more → OE
101
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-08-01 ~ 2018-09-05CIF 7 - Right to surplus assets - 75% or more → OE
102
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 1 offspring)
Person with significant control
2018-06-25 ~ 2018-10-18CIF 21 - Right to surplus assets - 75% or more → OE
103
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-08-01 ~ 2018-09-05CIF 6 - Right to surplus assets - 75% or more → OE
104
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2021-07-08 ~ 2021-08-04CIF 12 - Right to surplus assets - 75% or more → OE
105
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2021-07-08 ~ 2021-07-29CIF 92 - Right to surplus assets - 75% or more → OE
106
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2021-07-08 ~ 2021-07-29CIF 91 - Right to surplus assets - 75% or more → OE
107
50 Festival Square, Lothian Road, Edinburgh, United KingdomCorporate
Person with significant control
2021-10-15 ~ 2021-12-03CIF 84 - Right to surplus assets - 75% or more → OE
108
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2021-07-08 ~ 2021-08-04CIF 93 - Right to surplus assets - 75% or more → OE
109
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2019-05-29 ~ 2020-03-13CIF 113 - Right to surplus assets - 75% or more → OE
110
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2018-09-25 ~ 2018-11-07CIF 20 - Right to surplus assets - 75% or more → OE
111
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2018-08-01 ~ 2018-09-05CIF 17 - Right to surplus assets - 75% or more → OE
112
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2018-09-03 ~ 2019-10-11CIF 31 - Right to surplus assets - 75% or more → OE
113
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2018-10-04 ~ 2019-10-11CIF 27 - Ownership of voting rights - 75% or more → OE
114
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2018-09-03 ~ 2018-10-01CIF 30 - Right to surplus assets - 75% or more → OE
115
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2017-12-06 ~ 2017-12-14CIF 43 - Right to surplus assets - 75% or more → OE
116
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents)
Person with significant control
2021-08-31 ~ 2021-09-23CIF 86 - Right to surplus assets - 75% or more → OE
117
50 Lothian Road, Festival Square, EdinburghCorporate
Person with significant control
2021-08-31 ~ 2021-09-23CIF 85 - Right to surplus assets - 75% or more → OE
118
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2020-03-02 ~ 2020-05-24CIF 110 - Right to surplus assets - 75% or more → OE
119
50 Lothian Road, Festival Square, EdinburghCorporate (2 parents, 1 offspring)
Person with significant control
2018-10-26 ~ 2019-03-22CIF 24 - Right to surplus assets - 75% or more → OE
120
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent)
Person with significant control
2022-06-24 ~ 2022-07-15CIF 80 - Right to surplus assets - 75% or more → OE
121
ASF VIII B CA CO-INVESTMENT L.P. - 2020-11-23
50 Lothian Road, Festival Square, EdinburghCorporate (1 parent, 2 offsprings)
Person with significant control
2020-06-23 ~ 2020-11-25CIF 18 - Right to surplus assets - 75% or more → OE