SPC Opinion Prep, Scheme Advice, Accounting Advice

When planning and executing asset securitization, fund formation, and complex scheme formulation, accounting and tax judgments often become key issues.

1. Whether the sale treatment of real estate subject to securitization is permitted

2. Whether SPCs/SPVs, etc., are subject to consolidation with the seller (originator)

3. Advice on scheme formulation

4. Whether lease contracts, etc., qualify as finance leases or operating leases

5. Accounting treatment regarding silent partnership investments when there are multiple fair values

While the above are typical issues, our firm possesses knowledge on a wide variety of other points and problems.

In collaboration with our group tax corporation, we prepare accounting/tax opinions and provide advice on accounting treatments and scheme formulation.