IFRS3国际财务报告准则培训资料案例分析英文版PurchaseAgreement

《IFRS3国际财务报告准则培训资料案例分析英文版PurchaseAgreement》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、SUMMARYEXTRACTFROMAGREEMENTOFSALEOFPURCHASEOFPILATUSBEVERAGESINC.Thepaymentforthecombinationwillconsistofthefollowing:•Issueof10,000SnowyWhiteshares・ThemarketpriceofSnowysharesasat1July2010was€20.20.Issuecostsincurredamountto€0.20pershare・Theshareswere

2、originallyissuedat€15.00.•Acashpaymentof€288,000.TheamounthasbeenborrowedfromtheNationalBankataninterestrateof3%perannum.Totalcostsof€6,000wereincurredinobtainingtheloanforbankadministrationfees,costoffinancialreportssubmittedtothebankandtimespentbyman

3、agementwiththebank.•Contingentconsiderationofupto€67,000・Acashpaymentof€32,000willbemadebySnowyWhiteafteroneyeariftheprofitbeforeinterestandtaxforthefirstyearfollowingacquisitionexceeds€170,000.Afurthercashpaymentof€35,000willbegrantedaftertwoyearsifth

4、eprofitbeforeinterestandtaxforthesecondyearfollowingacquisitionexceeds€190,000.Asatthedateofacquisition,thefairvalueofthesetwopaymentsisassessedas€60,000.•Afurthercontingentpaymentof€20,000willbemadebySnowyWhiteChocolatestokeyemployeesofPilatusBeverage

5、sprovidedthattheyremaininemploymentforthethreeyearsfollowingtheacquisitiondate・IftheyleavePilatusBeveragespriortothatdate,thepaymentwillautomaticallybeforfeited.•Reimbursementofacquisition-relatedcostssustainedbyPilatusBeveragesonbehalfofSnowyWhiteChoc

6、olates,asdetailedintheattachedinvoice.Inaddition,SnowyWhitewillpaytheattachedinvoicerelatedtovaluationfeesincurredforvaluingPilatusBeverage'sfactory.ChamonixConsultingServicesLtd191,avRavanelleRougeLesBossons74400ChamonixFranceTO:SnowyWMeChocolates81Pl

7、acedelaCocotteZurichSwitzerlandDETAILS：ValuatQnoffactorybuildingTOTAL:€2450MontBlancAccountancyLtd119tImpasseDuMonlenvers.Chamonix,FR.74402TO:SnowyWhiteChocolatesNUschelerstrasse32POBox1475CH-8021ZurichSwitzerlandFOR:DuediligenceTOTAL:€7,550