Commercial Finance

Commercial Finance2018-10-29T16:32:43+00:00
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What is a debt-asset swap (DAS)?

A debt-asset swap (DAS) is a debtor’s transfer to a creditor of third-party receivables, real estate, or other assets to...

What are frozen and flexible GAAP?

What are frozen and flexible GAAP? A loan agreement may require specification of whether original financial statements are prepared under...

What is one-line consolidation?

For tax purposes, dividends are the only revenue realized from the investee.  Consequently, the investor must recognize deferred income tax...

What is debt restructuring?

Debt restructuring is a process by which a company that is facing cash flow problems and financial distress attempts to...

What is a company group?

A parent company is a business entity that owns or controls one or more other companies, typically through the ownership...

What is a guarantee?

A guarantee is personal security in the form of an agreement provided by a third party, typically a parent company,...

What is unsecured debt?

Unsecured debt is any type of debt that is not secured by any specified asset or group of assets in...

What are intercompany transactions?

An intercompany transaction is a transaction between affiliated companies (i.e., between a parent company and one of its subsidiaries or...
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