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Engagements › Northbridge Marine Holdings › Draft agreement: Physical cash pool: deposits from the tankers

Draft Agreement From The Policy

Physical cash pool: deposits from the tankers. 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. Loan agreement

    Between Northbridge Tankers Ltd (the Lender) and Northbridge Marine Holdings Ltd (the Borrower).

    Source: Transaction record

  2. 1. The loan

    The Lender advances €6,800,000, repayable [term to be agreed] after drawdown.

    Source: Cash pool statement, maximum balance in the year (invented); measured like a loan by analogy to FAQ question 10

  3. 2. Interest

    Interest accrues at 3.50% a year, payable quarterly in arrears.

    Source: Per the client (cash pool agreement requested, not yet on file): deposit rate paid by the pool leader (invented); group transfer pricing policy §3

  4. 3. Payment

    Invoices are payable within 90 days.

    Source: Group transfer pricing policy

  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: Cash pool agreement and monthly balances, due 16 Nov 2026 — in 9 days.

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