| 摘要 |
Embodiments of an investment structure that avoids the earnings and ownership dilution related to an acquisition of a target company by a subsidiary company while providing attractive capital treatment are provided herein. In one embodiment, a method for creating an investment structure includes the steps of receiving investment capital from an investor in a subsidiary company; issuing convertible preferred shares from the subsidiary company to the investor; purchasing the target company by the subsidiary company with the investment capital; receiving at least one of target company common shares or target company assets in the subsidiary company; writing a first call option from the subsidiary company on the target company common shares or target company assets to the investor; and writing a second call option on the target company shares or target company assets from the investor to the parent company that at least partially owns the subsidiary company.
|
