Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/philippines_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":987,"date":"2017-01-12T17:41:08","date_gmt":"2017-01-12T17:41:08","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3qa%e3%80%80%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e3%81%a7%e3%81%aedes%e3%81%ae%e5%8f%af%e5%90%a6%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-09-20T16:11:31","modified_gmt":"2021-09-20T16:11:31","slug":"qa-71","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/qa-71\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3Q&A\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306eDES\u306e\u53ef\u5426\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306eQ&A\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

<\/p>\n

Q<\/strong>\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306eDES<\/strong>\u306e\u53ef\u5426\u3064\u3044\u3066\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002<\/strong><\/p>\n

<\/p>\n

→\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306eDES\uff08Debt Equity Swap\uff09\u306f\u3001\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

DES\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u3001SEC\u306e\u5185\u90e8\u6a5f\u95a2\u3067\u3042\u308bCRDM\u304c\u51fa\u3057\u3066\u3044\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u53c2\u7167\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4e0b\u8a18\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

1. Letter request for approval of debt to equity conversion signed by the officer<\/p>\n

2. Certification under oath by the Corporate Secretary on the board resolution approving the debt to equity conversion<\/p>\n

3. Notarized Secretary’s Certification on no pending case involving intra-corporate dispute<\/p>\n

4. The following documents shall be submitted to the Securities and Exchange Commission:<\/p>\n

a) Audited financial statements as of the last fiscal year received by BIR and SEC;<\/p>\n

b) Detailed schedule of liabilities being offset, showing all debts and credit to such liability account, date, nature of account and amount;<\/p>\n

c) Deed of assignment executed by the creditor[s] assigning the amount due to him in payment for the unpaid subscription[s];<\/p>\n

d) Company’s books of accounts must be kept up to date and be made available for examination by the Commission to determine that the liabilities represent valid and legitimate claims against the company;<\/p>\n

e) If the principal office of the corporation is located in the province, a report by an independent CPA must be submitted.<\/p>\n

<\/p>\n

5. The aforementioned documents shall be submitted to the SEC coursed through the Financial Analysis and Audit Division (FAAD) of the Company Registration and Monitoring Division (CRMD).<\/p>\n

<\/p>\n

\u898b\u7a4d\u671f\u9593\u3068\u3057\u3066\u306f\u3001SEC\u306e\u72b6\u6cc1\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u7d045\u30f6\u6708\u3050\u3089\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0a<\/p>\n