classic photo album. intangible assets transactie diagram transaction steps 1.bank will set up an...
TRANSCRIPT
CLASSIC PHOTO ALBUM
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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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