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Inter-Company funding balances In a typical completion mechanism, Inter-Company funding balances owed by the Target Company to the Seller Group are treated as a debt deduction in the same way as bank debt.One possible approach to the settlement of Inter-Company funding balances, is to require the Target Company to repay all Inter-Company funding balances immediately prior to completion. For example, the target may not have any funds to make this repayment.

This post is published to spread the love of GAAP and provided for informational purposes only.Such loans would likely meet the tests within IFRS 9 for subsequent measurement at amortized cost.In addition, the loan would initially be recorded at fair value.However, the difference between the loan’s fair value and the cash disbursed, the “day 1 difference,” would need to be immediately recorded in profit and loss as a “day 1 loss.” Finally, the full impairment model of IFRS 9 would apply, with any credit losses also recorded in profit of loss.We hope this blog helps you navigate the issues surrounding intercompany loans under IFRS 9.Subsequently, if the credit risk of the loan decreases significantly, additional impairment provisions would need to be considered.

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