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Engagements › Aegean Crest Shipping › Draft agreement: Guarantee of Shipping One's bank loan

Draft Agreement From The Policy

Guarantee of Shipping One's bank loan. Every clause is drafted from the transfer pricing policy and the functional analysis, and says where it came from. Anything the file does not settle is left open, in brackets.

Suggestion A draft, not an agreement. No signed agreement is on file for this transaction. It counts for nothing until it is confirmed, and then only as the practice's draft for the parties. Download As Text

  1. Guarantee fee agreement

    Between Aegean Crest Navigation Inc. (the Guarantor) and Aegean Crest Shipping One Ltd (the Borrower).

    Source: Transaction record

  2. 1. The guarantee

    The Guarantor guarantees the Borrower's obligations to its bank up to €18,000,000.

    Source: Bank facility letter for m/v Aegean Dawn: guaranteed amount (invented)

  3. 2. Guarantee fee

    The Borrower pays the Guarantor a fee of [rate to be agreed] a year on the guaranteed amount — none is charged today. A guarantee is a financial transaction for the Tax Department (FAQ question 5).

    Source: Not in the file · open point

  4. 3. Payment

    Payment terms [to be agreed].

    Source: Group transfer pricing policy · open point

  5. 4. Risks

    [to be agreed: no risk analysis in the file]

    Source: Functional analysis, risks · open point

  6. 5. Arm's length

    The parties intend the terms to be at arm's length and will adjust them if a review shows they are not.

    Source: OECD Guidelines 1.6; Income Tax Law s.33(6)

  7. 6. Term and law

    Effective from 1 January of the year; [term, termination and governing law to be agreed by the parties].

    Source: Not in the file · open point

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Evidence still outstanding: Accounts for 2022, 2023 and 2024 for every Cyprus company, due 12 Nov 2026 — in 5 days.

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