Simply Treasury

AUGUST 2, 2022

The taxpayer will have to determine the deductibility of its net financial expenses based on the ATAD1 rules in force ( ATAD1 Directive n°2016/116435 ): - If the non-deductible amount is greater than 15% of the net financial expenses, then the non-deductible excess over 15% must be carried forward or backward in accordance with the ATAD1 rules. -

Equity 52

Equity Risk Premium Banking Finance 52

Reynolds Holding

AUGUST 22, 2022

Restructuring is a complex and multi-dimensional process that involves a range of actions affecting operations, capital structure, and governance. I contend that not all zombies are equal – zombies that have undertaken, or could undertake, effective restructurings can be nursed back to life. The Journal of Finance , 76(4), pp.1813-1867.

Banking 45

Banking Finance Capital Structure Marketability 45

Reynolds Holding

APRIL 28, 2022

We worked with one of the panelists today to revisit whether the middle-market IPO 7% fee was still observable, and found that from 2001-2016, over 96% of mid-sized IPOs had a spread of 7%. [37] The capital structures can also be complicated, with public warrants, private warrants, forward purchase warrants, and working capital warrants. [33]

Marketability 56

Marketability Equity Alpha Capital Structure 56

Appraiser Newsroom

FEBRUARY 16, 2022

Mr. Beaton h as written and spoken extensively on valuation techniques for companies with complex capital structures and has been a designated member of ASA for 29 years. He finished his term as a member of the Appraisal Practice Board of the Appraisal Foundation in July 2016. as well as in international arbitrations. .

Intangible Assets 52

Intangible Assets Business Valuation Appraisal Corporate Finance 52

Appraiser Newsroom

JULY 5, 2022

Mr. Mercer first joined ASA in 1986 and earned ASA’s highest designation, FASA, in 2016. He served as a member of ASA’s Healthcare Special Interest Group (HSIG) from 2014-2016. He has served on the boards of directors of several companies and organizations, as well as on ASA’s Business Valuation Discipline Committee. John Emory, Jr.,

Business Valuation 40

Business Valuation Intangible Assets Appraisal Finance 40

Cooley M&A

FEBRUARY 17, 2017

According to the WSJ, non-tech companies made more than $125 billion worth of tech-related acquisitions in 2016, the most ever, up from $20 billion just five years ago. This includes managing board conflicts and structuring management payouts to align with the board’s fiduciary duties to its stockholders.

Start-ups 40

Start-ups Capital Structure Equity Appraisal 40

Reynolds Holding

FEBRUARY 27, 2023

On June 27, 2016, the Supreme Court dramatically changed anticorruption law and enforcement in the United States. In McDonnell v. United States , the court reversed the corruption conviction of the former governor of Virginia and considerably constricted the legal definition of “bribery.”

Capital Structure 63

Capital Structure 63