korea wholesale jewelry What is a gambling? What is the gambling agreement? what is the benefit? Are there any disadvantages? Who would do this? Intersection What are the people who look like?

indian jewelry earrings wholesale As an effective tool for balance risks and income in equity investment, the gambling agreement has been widely used. However, in its accounting and tax processing, the basis for the adjustment of the consideration, the confirmation of the revenue of the consideration, and the confirmation of the cost, especially the pre -tax before tax There are many misunderstandings such as deduction. The gambling agreement refers to the acquisition party (investor) and the transfer party (financing party) when reaching mergers and acquisitions (or financing) agreements, and make a agreement under the condition of asymmetric and future profit. If the agreed conditions appear, investors can exercise a right; if the agreed conditions do not occur, the financier exercises a right. This mechanism agreed by the two parties is called the "valuation adjustment mechanism", that is, "VAM". The clauses including this mechanism are generally referred to as the "provisions of gambling", and an agreement containing the "Terms of Gambling" is called a "gambling agreement". There are two ways to adjust the consideration in the gambling agreement. First, equity or share compensation. Investors will mainly involve cash payment or equity payment in the gambling agreement. For example, the company signed an equity transfer contract or investment agreement with investors, and agreed at the same time that if the compound growth rate of Company A's performance in the future is lower than the established percentage rate, the gambling agreement compensate for investors to compensate a certain amount of corporate equity in the direction of investors. Essence The one -way adjustment is still a two -way adjustment, depending on the investment agreement, the PE or PB multiple of the target company's equity valuation model and their parameter selection when signing the investment agreement and the parameter selection. Second, currency supplement.