Transaction Cost Sharing Agreement

(1) In general. With respect to stock-based compensation in the form of listed stock options, controlled participants in an eligible cost-sharing agreement may consider all operating expenses attributable to these options, while taking into account the fair value of stock options, which is recorded as a charge on the revenues of the audited financial statements or in the footnotes of those financial statements. , provided that these statements are made in accordance with the accounting principles generally accepted in the United States by or on behalf of the company issuing the no.K. listed on the stock exchange. The cost-sharing agreement is generally the result of the need for optimization, efficiency, cost reduction and performance standardization. Within an economic group, a parent company or a company created for this purpose (a common service centre) can agree on the cooperation of certain aspects. This may include the distribution of expenses and costs resulting from activities not related to the core business, such as accounting, marketing and legal services, as well as research and development. On the other hand, given the relationship between companies within an economic group, the intragroup service agreement provides for the effective provision of services at a fair price, as if it were a company independent of the group. (4) The controlled participant renounces his interests. A controlled participant in a qualified cost-sharing agreement may be deemed to have acquired an interest in one or more covered intangible assets when another controlled participant transfers, renounces or forgoes a participation under the agreement for the benefit of the first participant. In the event of a waiver, the member who renounces interest must receive consideration for his interests, in accordance with the provisions of Articles 1.482-1 and 1.482-4 at 1.482-6. If the controlled member who has waived his interest uses these interests later, that participant must pay the controlled member who acquired the interest a consideration for the length of the arm, in accordance with the provisions of Sections 1.482-1 and 1.482-4 at 1.482-6. (C) a description of the method used to determine the share of each controlled participant in intangible development costs, including projections used to estimate benefits, and an explanation of why this method was chosen; (2) provide a method of calculating the share of each controlled participant in intangible development costs on the basis of factors reasonably likely to reflect that participant`s share of the expected benefits; (D) Other bases for measuring expected benefits.

Other basic elements for measuring expected benefits may be appropriate in certain circumstances, but only to the extent that a reasonable link between the valuation base used is expected to be the additional revenue or costs saved by the use of covered intangible assets. For example, a cost allocation on the basis of workers` compensation would be considered unreliable, unless there was a link between the amount of compensation and the expected income of controlled participants from the use of covered intangible assets. (C) Foreign adaptations. Notwithstanding the adjustment limits in paragraph (f) (3) (iv) (B) of this section, cost quota adjustments based on an unreliable projection can also be made exclusively among foreign controlled participants, where the difference between actual and projected benefits results in a substantial reduction in the United States.

This entry was posted in Chưa được phân loại. Bookmark the permalink.
Liên hệ mua hàng: 0906.902.017