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英国における私的事業再生に関する法と実務 改訂第2版

Restructuring Law and Practice, 2nd Edition (Revised)

Chris Howard; Linklater, Bob Hedger; RBS

1 vol. xxxvi, 819pp. Hardbound. 2014.

Butterworths. ISBN: 9781405791410

¥74,312

在庫あり

英国における裁判所外の私的事業再生の手法と実務を詳解。国際会計基準の影響、ライツイシューなどの進展を織り交ぜ、プロセス、資産評価、関係者への報酬、財務報告等の情報開示、取締役責任、年金法の影響、債務整理計画、出口戦略、ドキュメンテーションなど解説。

【Table of Contents】

1. Introduction

The London Approach. Practice and trends, etc.

2. Restructuring process

The pre-contractual phase. The contractual phase. Distributions, etc.

3. Information, disclosure and year end reporting

Confidentiality. Accountant's reports. Public disclosure of information by listed companies undergoing a financial restructuring. “Year end reporting” and the importance of going concern statements, etc.

4. Officers, fees and financial creditor remuneration

Key officer roles. Fees and remuneration, etc.

5. The Importance of valuations in the restructuring process

Going concern valuations. Key valuation issues and tensions, etc.

6. Restructuring exits

Debt trading. Debt buy back. Disposal programs. Amend and extends. Involuntary refinancing. Debt for equity swap. Tax issues, etc.

7. Schemes of arrangement as a restructuring tool

Advantages of schemes. Practical points to evaluation when considering the use of a scheme. Jurisdictional issues. Process and procedure. Comparison of schemes with CVAS, etc.

8. The impact of the Pensions Act 2004 on restructurings

The role, duties, powers and discretions of trustees under a DB scheme. The importance of calculating the deficit. The moral hazard provisions. tPR clearance statements, etc.

9. Restructuring and director's duties

Director's duties. Shareholder litigation. Wrongful trading. Fraudulent trading. Disqualification. Shadow directors, etc.

10. Rescue rights issues

Timetabel. Pre-emption rights. Disapplication of the statutory pre-emption provisions. Limits on disapplying pre-emption rights. Steps in a rights issue. Impact day, etc.

11. Credit derivatives and restructuring

Contractual and documentation architecture

12. Chapter 11 Overview