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  • Bankers financing assets in Belgium need to be wary of restrictions on their rights under the new Law on Judicial Composition. Thierry Bosly of De Bandt, van Hecke & Lagae Linklaters & Alliance identifies the dangers, and the solutions offered by practitioners
  • The US Accountancy Board, the FASB, has brought an end to the pooling of interests for the accounting treatment of mergers and acquisitions in the US. David Bernstein of Rogers & Wells, New York reviews the effect of the decision and questions the wisdom of amortizing goodwill on M&A deals
  • Effect of subordination agreements in bankruptcy proceedings
  • Finality directive to be implemented
  • The Basle Committee’s proposals for a standardized approach to the calculation of bank risk asset ratios suggest that there will be as many losers as winners. Chris Bates and Nicholas O’Neill of Clifford Chance, London outline how the reforms will mean a shift in banks’ risk management and products
  • The German Tax Reform Act 1999 By Dr Felix Klinger of Schitag Ernst & Young, Frankfurt
  • Considerations on Chilean law govering tender offers
  • By Rainer Loges and Martin Kubanek of Gleiss Lutz Hootz Hirsch, Prague
  • An overview of project finance and islamic finance By Richard de Belder and Chris Ruder of Bryan Cave LLP, Abu Dhabi, Dubai, Kuwait and Riyadh
  • The Finalization of Big Bang By Izury Goto of Tanaka & Takahashi