CLASSIC PHOTO ALBUM. INTANGIBLE ASSETS Transactie diagram Transaction steps 1.Bank will set up an...
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Transcript of CLASSIC PHOTO ALBUM. INTANGIBLE ASSETS Transactie diagram Transaction steps 1.Bank will set up an...
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CLASSIC PHOTO ALBUM
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Click icon to add full page picture
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INTANGIBLE ASSETS
• Transactie diagram• Transaction steps1. Bank will set up an SPV and SPV issues equity of € 50m to Bank.
2. 3rd party investor will provide SPV with a amortising loan of €
150m. 3. SPV will buy internally generated software from Bank with a fair
market value of € 200m. 4. Bank will get the right of use of these software applications
under a lease agreement (tenor [5 yr]) and Bank will be able to cancel the contract if the value of IP < value of the loan (both under IFRS).
•
SPV
Bank
3rd party investor€ 150m Loan
EU-IFRS consolidation
Equity
€ 50m
IP
€ 200m
Lease
(1)(4)
(2)
(3)
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This photo album contains sample pages to get you started.
To add your own pages, click the Home tab, then click the New Slide gallery.
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CHOOSE A LAYOUT…then click the placeholders to add your own pictures and captions.
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On the Picture Tools | Format tab, you can create your own frames and make picture corrections such as adjusting contrast and brightness or cropping the picture for just the right look.
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Picture Quick Styles give you great looking “frames” in a single click.
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