This document explains Reverse Take Overs (RTO), a method where a large unlisted company acquires a smaller listed one via share exchange. This effectively allows the unlisted company to gain a stock market listing. The guide details the definition of control under IFRS 10, the process, and highlights key benefits such as speed and easier market access. It also discusses potential drawbacks like governance changes and risks. This information is useful for investors and companies considering RTO as a listing strategy.