A preferred security by trust combines debt and equity attributes, with the issuer able to amortize early. A corporation establishes a guarantee to issue the security, creating a small bank company subject to misunderstandings. The issuer gains fiscal and accounting benefits, but the cost of establishing and operating the surety is high.
Los valores preferentes de fideicomiso are inversions that poseen attributes deuda y patrimony. The only combination of deed and preferential actions is generally considered a viable inversion in a wide plaza, however a preferential guarantee of fideicomiso allows early amortization by part of the issuer of the guarantee. Many examples of a reversal of this type will also tend the ability to differ between interest pages until five years after the initial issue issue.
To issue a security value preferred by a guarantee, a corporation will generally establish a guarantee to function like the entity issuing the security. The finance is provided by the corporation and is considered as a deuda for the new fideicomiso. This formula creates a small bank company and is subject to the misunderstandings that regenerate the establishment of any small company.
La compañía tenedora del Banco will tend todas las acciones emitidas de las acciones comunes relacionadas with el acuerdo de seguridad. Using the common actions as a subordinate active, the company now issues preferential actions to the reversers. All the inputs that are made for the sale of the preferred actions are transferred to the corporation. At the same time, the soft banking company will be the entity that guarantees the interests and payments that are issued during the term of the guarantee.
One of the requests for the issuer is that a security agreement preferred by the fideicomiso provides a series of fiscal and accounting benefits. Given that the value is burdened as a commercial deuda, it is possible to claim a deduction from the interest pages. This is different from the payment of dividends of other values, which are calculated on the inputs after taxes in the place of the inputs before the taxes.
When dealing with accounting, the configuration of a preferred security by trust helps simplify the papeleo. The preferential values of fideicomiso do not have to appear as liabilities in the balance of the corporation. According to the regulations that govern the structure of a tenedora bank company, a preferential guarantee is considered capital in the place of a pasivo.
Si bien existen ventas para una seguridad preferida por la confianza, hay un par de desventajas to consider. An important consideration is the cost involved in establishing and operating the surety to administer the issue of the preferred shares. The structure of the guarantee also generally includes a high interest fee, due to the possibility of the issuer to claim an advance refund. Also, the subscription rates for the company may be higher than with other options on actions.
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