Kernrechtsfrage
Whether the cantonal court arbitrarily found that A. did not participate personally in forming V. SA.
Extrahierter Entscheid
No. The cantonal court reasonably relied on testimony, documents, and financing details to exclude A.'s personal role.
Extrahierte Begründung
The court accepted that the company was formed with B.'s funds and for Z.'s interest; A.'s contrary reading merely challenged the weighing of evidence.