Transactional support — we advise on the employment aspects of corporate transactions (share sale as well
as asset purchase) either domestically or co-ordinating multiple jurisdictions; through to post completion implementation (e.g. re-organisation, new service agreements or redundancy).
Many transactions are structured
as an asset purchase, and the buyer's business lawyer will prepare a draft asset purchase agreement for review by seller's counsel.
A few searches of the site revealed a variety of transactional and employment documents, such
as asset purchase agreements, real estate sales agreements, employment agreements, leases, and stock purchase agreements.
If the transaction is structured
as an asset purchase, particular care will be needed to determine whether the transfer of the target's databases itself may violate the GDPR (e.g., by exceeding the scope of the applicable consent or by transferring data outside of the E.U. to a jurisdiction that has not been deemed adequate by the European Commission).
Not exact matches
- Taxes on depreciation and amortization related to the revaluation of
assets as part of the allocation of the
purchase price of businesses
* In the consolidated income statement, «Depreciation and amortization related to the revaluation of tangible and intangible
assets as part of the
purchase price allocation process» is now recognized in «Operating expenses».
Depreciation and amortization related to the revaluation of tangible and intangible
assets as part of the allocation of the
purchase price of businesses
Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals
as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such
as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan
assets and the impact of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the
purchase price for our announced acquisition of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect of governmental laws, such
as U.S. export control laws and U.S. and foreign anti-bribery laws such
as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such
as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers,
as well
as the cost and availability of raw materials and
purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco
as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.
The firstquarter 2018 figure included $ 4 million in net other expenses, mainly corresponding to restructuring expenses and $ 8 million in depreciation and amortization related to the revaluation of
assets carried out
as part of the Bostik and Den Braven
purchase price allocation processes.
- Depreciation and amortization related to the revaluation of tangible and intangible
assets as part of the allocation of the
purchase price of businesses
Of which: Depreciation and amortization related to the revaluation of
assets as part of the allocation of the
purchase price of businesses
At a time when shoppers can just
as easily make
purchases online, Walmart stores have to offer a more inviting environment but also take advantage of an
asset it has over Amazon: its thousands of stores offer it many pick up locations.
In general, if your company is a manufacturer or a processor of tangible personal property, and if your project involves the acquisition or construction of
assets related to manufacturing or processing (such
as the
purchase of land or equipment), then you are eligible.
There are certainly other options on the table
as well, including
purchasing a vehicle or a sizable capital
asset before the end of the year.
A large portion of the spread compression happened in reaction to two events: the Fed's decision to begin winding down its large - scale
asset -
purchase program known
as quantitative easing on Dec. 18, and Janet Yellen's first meeting
as Fed chair on March 19, which coincided with the release of forecasts by Fed officials who anticipated earlier rate hikes than before.
Actual results, including with respect to our targets and prospects, could differ materially due to a number of factors, including the risk that we may not obtain sufficient orders to achieve our targeted revenues; price competition in key markets; the risk that we or our channel partners are not able to develop and expand customer bases and accurately anticipate demand from end customers, which can result in increased inventory and reduced orders
as we experience wide fluctuations in supply and demand; the risk that our commercial Lighting Products results will continue to suffer if new issues arise regarding issues related to product quality for this business; the risk that we may experience production difficulties that preclude us from shipping sufficient quantities to meet customer orders or that result in higher production costs and lower margins; our ability to lower costs; the risk that our results will suffer if we are unable to balance fluctuations in customer demand and capacity, including bringing on additional capacity on a timely basis to meet customer demand; the risk that longer manufacturing lead times may cause customers to fulfill their orders with a competitor's products instead; the risk that the economic and political uncertainty caused by the proposed tariffs by the United States on Chinese goods, and any corresponding Chinese tariffs in response, may negatively impact demand for our products; product mix; risks associated with the ramp - up of production of our new products, and our entry into new business channels different from those in which we have historically operated; the risk that customers do not maintain their favorable perception of our brand and products, resulting in lower demand for our products; the risk that our products fail to perform or fail to meet customer requirements or expectations, resulting in significant additional costs, including costs associated with warranty returns or the potential recall of our products; ongoing uncertainty in global economic conditions, infrastructure development or customer demand that could negatively affect product demand, collectability of receivables and other related matters
as consumers and businesses may defer
purchases or payments, or default on payments; risks resulting from the concentration of our business among few customers, including the risk that customers may reduce or cancel orders or fail to honor
purchase commitments; the risk that we are not able to enter into acceptable contractual arrangements with the significant customers of the acquired Infineon RF Power business or otherwise not fully realize anticipated benefits of the transaction; the risk that retail customers may alter promotional pricing, increase promotion of a competitor's products over our products or reduce their inventory levels, all of which could negatively affect product demand; the risk that our investments may experience periods of significant stock price volatility causing us to recognize fair value losses on our investment; the risk posed by managing an increasingly complex supply chain that has the ability to supply a sufficient quantity of raw materials, subsystems and finished products with the required specifications and quality; the risk we may be required to record a significant charge to earnings if our goodwill or amortizable
assets become impaired; risks relating to confidential information theft or misuse, including through cyber-attacks or cyber intrusion; our ability to complete development and commercialization of products under development, such
as our pipeline of Wolfspeed products, improved LED chips, LED components, and LED lighting products risks related to our multi-year warranty periods for LED lighting products; risks associated with acquisitions, divestitures, joint ventures or investments generally; the rapid development of new technology and competing products that may impair demand or render our products obsolete; the potential lack of customer acceptance for our products; risks associated with ongoing litigation; and other factors discussed in our filings with the Securities and Exchange Commission (SEC), including our report on Form 10 - K for the fiscal year ended June 25, 2017, and subsequent reports filed with the SEC.
If you happened to
purchase your annuity inside of an individual retirement account or Roth IRA and have no surrender charge, you can transfer the entire balance to another IRA
as a trustee - to - trustee transfer, just
as you would with any other IRA
asset, deferring the tax.
Investing activities include the
purchase and sale of your long - term fixed
assets, such
as property, plant and equipment.
«Since the
purchase price was heavily tied to
asset value, we needed to focus on the accuracy of balance - sheet items such
as inventory and accounts receivable,» Nasberg says.
One example: «When
purchasing a company with significant intellectual - property
assets, such
as patents, you've got to make certain they're held in the company's name so that you wind up owning them,» cautions Rosenbaum.
As explained, this trick works for the cheat who pays an excessive purchase price for the acquired company, then buries the excess as an intangible asset such as goodwill in the financial statement
As explained, this trick works for the cheat who pays an excessive
purchase price for the acquired company, then buries the excess
as an intangible asset such as goodwill in the financial statement
as an intangible
asset such
as goodwill in the financial statement
as goodwill in the financial statements.
Currently, investors are touting the possibility of the central bank being forced to follow up its cheap loans to banks — known
as TLTRO — and
asset - backed securities and conduct Federal Reserve - style government bond
purchases to boost inflation.
Under Section 179 of the tax code, explains Brian McCuller, JD, CPA, «the expensing provision allows capital investments of up to $ 500,000 for certain property to be taken
as an expense deduction — rather than being depreciated break — which was made permanent under the PATH Act passed at the end of 2015 — phases out for
asset purchases above $ 2 million.»
Not only did the Zero Lower Bound turn out to be not so debilitating
as all that — rather than work their will via interest rates, central banks took to injecting money directly into the economy via large - scale
asset purchases — but it does not even seem to be the lower bound: central banks, notably in Europe, have successfully experimented with negative interest rates.
Unlike productive
assets such
as businesses or farmland, gold is «
purchased in the buyer's hope that someone else... will pay more for them in the future,» declares Warren Buffett in an adaptation from his latest shareholder newsletter.
This discussion is limited to non-U.S. holders who
purchase our Class A common stock issued pursuant to this offering and who hold our Class A common stock
as a «capital
asset» within the meaning of Section 1221 of the Code (generally, property held for investment).
Many central banks, especially during the most acute phases of the crisis, also employed policies known
as «credit easing,» which involves
purchases of private sector
assets in certain credit markets that are important to the functioning of the financial system but are temporarily impaired.
The acquisition of ChoiceVendor has been accounted for
as a
purchase of an
asset and, accordingly, the total
purchase price has been allocated to the tangible and identifiable intangible
assets acquired and the liabilities assumed based on their respective fair values on the acquisition date.
When inflation rears its ugly head, acting
as a stealth tax by draining your
purchasing power over time, there are some
asset allocation portfolio models you can use to guard against its wealth destruction.
In September, some two months after partnering with the popular Korean exchange Bithumb, it stopped supporting credit card
purchases of digital
assets,
as did Hyundai, Hana, BC, and Lotte.
Long Term Debt Financing usually applies to
assets your business is
purchasing, such
as equipment, buildings, land, or machinery.
The acquisition of mSpoke has been accounted for
as a
purchase of an
asset and, accordingly, the total
purchase price has been allocated to the identifiable intangible
assets acquired and the liabilities assumed based on their respective fair values on the acquisition date.
As a result, the January minutes included a carefully worded caveat: «Evaluation of the efficacy, costs and risks of
asset purchases might well lead the committee to taper or end its
purchases before it judged that a substantial improvement in the outlook for the labor market had occurred.»
Typically, buyers execute an extensive due diligence process prior to consummating the
purchase of a business or investment to gain a full understanding of the both the
assets being acquired
as well
as any liabilities or risks inherent in the business or transaction.
Large
purchases such
as a house or vehicle will significantly draw down investable
assets.
Large
asset managers like BlackRock and Invesco have
purchased existing robo platforms and are using them
as an add - on service for financial advisors and other distribution channels.
Many lenders will require that you take out insurance on the
asset you're
purchasing throughout the term of the loan when the
asset being
purchased is also being used
as collateral for the loan.
To qualify for the tax - loss benefit, an
asset that is
purchased within 30 days of a sale, can not be «substantially identical» (
as defined by the IRS).
The founders of a startup generally
purchase shares at the time of incorporating the company at a nominal price per share, such
as $ 0.0001 per share, paid in cash, since at that time the company will have no operating history, few
assets and thus little value.
«If the outlook for the labor market does not improve substantially, the committee will continue its
purchases of agency mortgage - backed securities, undertake additional
asset purchases, and employ its other policy tools
as appropriate until such improvement is achieved in a context of price stability,» the Fed's announcement stated.
The FOMC's annoucement after their meeting on Wednesday affirmed the Fed's QE3 policy, offering no changes, while stating, «If the outlook for the labor market does not improve substantially, the Committee will continue its
purchases of agency mortgage - backed securities, undertake additional
asset purchases, and employ its other policy tools
as appropriate until such improvement is achieved in a context of price stability.»
If the loan is intended to
purchase some kind of
asset, like a piece of equipment or real estate, the lender might use the
asset being
purchased as collateral.
When Buffett
purchased $ 2 billion of Energy Future Holding's debt
as part of a leveraged buyout of Texas electric utility
assets, he made a huge decision ``... without consulting [business partner] Charlie [Munger].
If the small business loan is intended to
purchase some kind of
asset, like a piece of equipment or real estate, the lender might use the
asset being
purchased as collateral.
The
purchase price of each Share will be (i) not less than the net asset value per Share (the «NAV Per Share») of the Company's common stock (as determined in good faith by the board of directors of the Company or a committee thereof, in its sole discretion) immediately prior to the Expiration Date (as defined in the Offer to Purchase)(the date of repurchase) and (ii) not more than 2.5 % greater than the NAV Per Share as of such date, plus any unpaid dividends accrued through the expiration date of the Tende
purchase price of each Share will be (i) not less than the net
asset value per Share (the «NAV Per Share») of the Company's common stock (
as determined in good faith by the board of directors of the Company or a committee thereof, in its sole discretion) immediately prior to the Expiration Date (
as defined in the Offer to
Purchase)(the date of repurchase) and (ii) not more than 2.5 % greater than the NAV Per Share as of such date, plus any unpaid dividends accrued through the expiration date of the Tende
Purchase)(the date of repurchase) and (ii) not more than 2.5 % greater than the NAV Per Share
as of such date, plus any unpaid dividends accrued through the expiration date of the Tender Offer.
The aggregate
purchase price has been preliminarily allocated to the tangible and intangible
assets acquired and liabilities assumed based upon our assessment of their relative fair values
as of the acquisition date, with the excess of the
purchase price over the fair value of the net
assets acquired recorded
as goodwill,
as follows:
In another unprecedented step for the eurozone, the central bank will begin buying corporate bonds
as part of the monthly
asset purchases.
The second part of a cash flow statement shows the cash flow from all investing activities, which generally include
purchases or sales of long - term
assets, such
as property, plant and equipment,
as well
as investment securities.
Investors sold the greenback against most major currencies,
as the potential for an
asset purchase tapering when the FOMC meets in two weeks was diminished slightly.
Coinmama recently introduced three new cryptocurrencies to our digital
asset lineup
as customers can now
purchase Litecoin, Bitcoin Cash, and Cardano.