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Erstellt / Aktualisiert 17.06.2017 / 01.06.2020
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0 Exakte Antworten 52 Text Antworten 0 Multiple Choice Antworten
Fenster schliessen

What is important in a constitutive capital reduction?

Creditor call (3 times)

Fenster schliessen

What says the debt capacity?

The idea is to assess, how much debt is bearable for a borrower.

Fenster schliessen

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

Fenster schliessen

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

Fenster schliessen

What are the main features of a restructuring loan?

- Special purpose

- Closeness to the borrower

- only against collaterals

- covenant

- no 3rd party is willing to grant a loan under these circumstances

Fenster schliessen

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)

Fenster schliessen

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)

Fenster schliessen

Which three valuation principles are available?

- cost

- lower of cost and market

- FMV