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What is important in a constitutive capital reduction?
Creditor call (3 times)
What says the debt capacity?
The idea is to assess, how much debt is bearable for a borrower.
When is a loan considered a non-performing loan?
- 90 days unpaid interest
- 90 days overdue amortization
- 90 days credit overdraft
- breaking of financial covenants
- granting special conditions
What are the liability risks (Haftungsrisiken) for a bank?
- Taking of equity stake
- role as restructuring consultant
- definition of turnaround concept
- retardation (Verzögerung) of bankruptcy
- engravement of solvency situation
What are the main features of a restructuring loan?
- Special purpose
- Closeness to the borrower
- only against collaterals
- no 3rd party is willing to grant a loan under these circumstances
What is a debt equity swap?
- Liabilities are transfered into equity
- Economically, the debt position is reduced new equity is created
- From a legal perspective: Debt equity swap capital increase with contribution in kind (Sacheinlage)
Why is the debt equity swap a very controversial topic?
For a contribution in kind, there has to be a valid service in return; if not this constitutes a fraudulent share issue (betrügerische Aktienausgabe)
Which three valuation principles are available?
- lower of cost and market
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