Engagements › Aegean Crest Shipping › Roll-Forward
Roll-Forward
Last year's file (2024) against this year's figures (2025): what continued, what is new, what ended, which thresholds were crossed, and what each Local File section needs. A section whose figures moved is already reopened: its content changed, so its sign-offs no longer count.
Last year against this year: what to update, rewrite or remove.
No prior-year file on record for this group: there is no 2024 figure to roll forward from, so no threshold crossing is shown for it; this year's obligations are on the Obligations page.
The group has never documented: the earlier years, what each owed and the order of work are in the Catch-Up Plan.
| Transaction | Status | 2024 | 2025 | Change | Result 2024 → 2025 | Terms Changed | Local File |
|---|---|---|---|---|---|---|---|
| Ship management of the bulk carriers Aegean Crest Ship Management Ltd → Aegean Crest Navigation Inc. | No prior file | — | €1,900,000 | — | — → — | — | No Local File section: left out under Tax Dept FAQ Q22–24 |
| Ship management of the Supramaxes Aegean Crest Ship Management Ltd → Aegean Crest Navigation II Inc. | No prior file | — | €1,350,000 | — | — → — | — | No Local File section: left out under Tax Dept FAQ Q22–24 |
| Chartering commissions Aegean Crest Chartering Ltd → Aegean Crest Navigation Inc. | No prior file | — | €1,235,000 | — | — → — | — | Write it: no prior-year file on record |
| Interest-free shareholder loan from the parent Aegean Crest Holdings Corp. → Aegean Crest Navigation Inc. | No prior file | — principal | €14,000,000 principal | — | — → — | — | No Local File section: left out under Tax Dept FAQ Q25 |
| Loan to the sister owner for a vessel purchase Aegean Crest Navigation Inc. → Aegean Crest Navigation II Inc. | No prior file | — principal | €6,500,000 principal | — | — → — | — | Write it: no prior-year file on record |
| Port agency services in the United Kingdom Aegean Crest Agencies Ltd → Aegean Crest Navigation Inc. | No prior file | — | €410,000 | — | — → — | — | Write it: no prior-year file on record |
| Bareboat charter of m/v Aegean Dawn Aegean Crest Shipping One Ltd → Aegean Crest Navigation Inc. | No prior file | — | €2,900,000 | — | — → — | — | No Local File section: left out under Tax Dept FAQ Q22–24 |
| Bareboat charter of m/v Aegean Spirit Aegean Crest Shipping Two Ltd → Aegean Crest Navigation Inc. | No prior file | — | €2,600,000 | — | — → — | — | No Local File section: left out under Tax Dept FAQ Q22–24 |
| Newbuilding loan to Shipping Two Aegean Crest Navigation Inc. → Aegean Crest Shipping Two Ltd | No prior file | — principal | €9,000,000 principal | — | — → — | — | Write it: no prior-year file on record |
| Guarantee of Shipping One's bank loan Aegean Crest Navigation Inc. → Aegean Crest Shipping One Ltd | No prior file | — principal | €18,000,000 principal | — | — → — | — | Write it: no prior-year file on record |
| Sale proceeds left with Navigation Inc. Aegean Crest Shipping Three Inc. → Aegean Crest Navigation Inc. | No prior file | — principal | €2,100,000 principal | — | — → — | — | No Local File section: under the threshold |
| Bareboat charter of m/v Aegean Wind from Liberia Aegean Crest Shipping Four Inc. → Aegean Crest Navigation Inc. | No prior file | — | €1,800,000 | — | — → — | — | Write it: no prior-year file on record |
Last year's figures are the prior Local File's, as filed (invented). A methodology or terms change asks for the analysis to be rewritten; a change in amounts only asks for the figures.