Archive for the ‘taxes’ Category

The integration of your credit resources

Thursday, October 29th, 2009

The value chain for the automobile industry is representative for a cyclical sector. The various component makers interact with suppliers from the steel, textiles and basic materials industries. The car manufacturers assemble all parts together and finished automobiles are shipped through various distribution networks to the final consumer. Own financial services companies support the sales process. A vertical integration will increase the car manufacturers’ ability to control the entire value chain. Production costs are a major component for the success of car manufacturers. If a new technology or regulatory/deregulatory forces change the structure of an industry’s value chain the companies within this industry will try to adapt to the new situation. This means that management will change its business strategy in order to remain competitive. As a result, the capital structure may change which has a direct effect on credit quality.

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Posted in Private Annuities, Tenancy-in-Common, property, purchase real estate, rice, shares, tax, taxes, tenancy | Comments Off

Credit and economic changes of industries

Tuesday, October 27th, 2009

Structural economic changes of industries are important in the sector selection process for corporate bond investors because they determine how an industry functions and will allow to make projections about the development of the credit quality of specific industries. It has to be determined whether certain changes in industry dynamics occur which have a material effect on the evolution of the industry structure. Examples of some driving forces for change are:

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Industries with structural credit losses

Monday, October 26th, 2009

Industries with structural losses have to be avoided because their profits will fall in recession and recovery as well. Defensive industries with structural gains will experience a rise in profits during the whole economic cycle.

Industry trends have to be monitored and projections about future trends have to be made because they will influence the profitability of an industry. Some major industry characteristics are:

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The fixed costs of your credit

Saturday, October 24th, 2009

Capital goods, paper, and metals and mining companies realize their respective profit peaks at the later stages of an economic expansion as they produce goods and services whose demand is closely tied to economic activity. Additionally business peak cycles are accompanied by inflation as demand exceeds supply and for example, basic material industries experience higher profit margins in this environment because their production costs are not significantly affected by inflation and, on the other side, they can increase prices for the finished products. Industries with a high operating leverage benefit as well because their costs are fixed in nominal terms and revenues increase with inflation. The fixed costs in a company’s operating structure determine the operating leverage. Generally, it can be said that industries with a high fixed cost base and high inventory costs, for example, the paper and the aluminum industry, are always under pressure to keep capacity utilization rates high because decreasing capacity utilization rates will have an immediate adverse effect on profitability.

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The volatility of foreign currency

Monday, September 7th, 2009

The volatility of foreign currency alone may place these stocks outside your comfort zone. In the Asian collapse of 1997-1998, most currencies declined by more than 50 percent and many stock markets collapsed by 50 percent in local currencies, leaving U.S. investors with 75 percent and greater dollar losses.

The range of loss is greater than in the United States. But the speed is also faster. The worst one-day loss in the overall U.S. market was 22 percent. Emerging markets have lost half their value in a single day. Some have closed and never reopened, essentially wiping out all values. If you find volatility disturbing, stocks, especially foreign and emerging market stocks, are outside your comfort zone.

In many non-U.S. markets, corporate employees and insiders have less respect for outside shareholders than they do here. If U.S. shareholders get too irritated, they can band together and oust management and other employees who are siphoning off all the earnings. In many overseas markets, insiders cannot be ousted, while minority shareholders may find their stock canceled or redeemed.

Few emerging markets have effective stock market regulation. In the United States and many developed countries, stocks cannot be bought and sold on the basis of secret corporate information. In emerging markets, this is common, even if it is technically illegal. It is also difficult in many emerging markets to cash out of profits when they do occur. In the United States, stock sales are settled in three days. In emerging markets, settlement dates and procedures can be vague and money is lost along the way. The level of unmanageability is much higher with emerging markets than in the United States.

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Issuing new shares

Friday, June 12th, 2009

A debt for equity swap will usually be effected through the issue of new shares in a company to its lenders. These could be either an existing class of shares, or a new class, sometimes with conversion rights into existing shares. The result would be the dilution of existing shareholders to the agreed level.

For non-listed companies, where the number of shareholders is usually small, the issue of new shares to the lenders would be agreed as part of the overall restructuring.

For publicly quoted companies, the issue of new shares is affected by the local stock exchange regulations. In addition, the existing shareholders would normally be offered the opportunity to subscribe for new shares pro rata to their existing holdings to meet their pre-emption rights, where such rights exist. If more than one class of new shares are being issued, these would usually be packaged into ‘units’. Any shares not taken
up by existing shareholders would be subscribed for by lenders in exchange for debt.

Pre-emption can be valuable in negotiations as the shareholders will in effect have the opportunity to avoid dilution by subscribing for the company’s shares on the same terms as those offered to its lenders.

Generally, lenders will be subscribing for shares at a substantial premium to the prevailing market price, principally to recognise the implicit discount in the value of the debt being converted. As a result, it is extremely rare that the existing shareholders will subscribe for shares at the same price as lenders. If an equity fund raising exercise is conducted at the same time as an exchange, non-lender subscribers would be offered shares at a lower price than that being ‘paid’ by the lenders.

Other methods of achieving the desired shareholding by the lenders might be possible, such as:

Usually, however, such mechanisms tend to add considerable complexity to the transaction, and are therefore avoided unless there is a particular need to pursue them.

In addition, statutory provisions may also be available to implement a debt for equity swap through the courts. Strictly, however, they fall outside the scope of a ‘voluntary’ loan restructuring.

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Loans – Selected legal and regulatory issues

Tuesday, May 26th, 2009

Legal and regulatory provisions affect debt for equity swaps throughout the transaction and subsequently, until lenders have disposed of their shareholdings. Firstly, there is the need to ensure that the transaction is structured in compliance with all local legal and regulatory provisions. In addition, lenders must ensure that they are not in breach of laws and regulations that apply to them as a result of them being:

Laws and regulations relating to the shareholdings held by the lenders in general, and the banks in particular, include:

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When to apply for Loan cancellation

Sunday, April 19th, 2009

In select circumstances, loans may be canceled if you file a petition for relief under the Bankruptcy Code. Generally, however, bankruptcy doesn’t discharge student loan debt. Discharge. In some circumstances, loans may be canceled if you were unable to complete a course of study because the institution closed or if your loan eligibility was falsely certified. A portion of your loan may also be canceled if the school fails to pay a refund that was due on your loan.

If you pass away before completing repayment, your student loan debt, as well as any PLUS loans your parents took out on your behalf, will be canceled when documentation of your death is submitted to your loan holder.

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What if you can’t repay your Loan?

Saturday, April 18th, 2009

If something happens that temporarily affects your ability to make payments, contact your loan holder immediately. You may be eligible for a deferment or forbearance.

Deferment

You may postpone repayment if you submit a deferment request to your loan holder with evidence that verifies your eligibility. Upon request, the loan holder will provide a defer¬ment application that lists deferment types and eligibility requirements. You may be eligible for a deferment if you’re:

Beginning October 1, 2007, all borrowers who meet the criteria for military deferment are eligible for deferment if they’re serving on active duty during war or other military operation or in a national emergency, including qualifying National Guard duty.

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