In general, capital transfer agreements have a clause that talks about what action to take when a party to the agreement violates the terms of the above agreement. A compromise clause is present in most agreements and stipulates that if a clause of the agreement is violated or if a dispute arises with respect to the terms of the agreement, the matter will be settled by arbitration. The clause mentions where the arbitration will take place, that is, the seat of arbitration, the language in which the proceedings are conducted and the manner in which arbitrators are appointed. A purchase of assets allows a buyer to choose exactly what assets they are buying and to identify precisely which liabilities they wish to assume. The development of a capital transfer contract deals with the following procedure: apart from that, the agreement must clearly state the law under which it is regulated and how the contract is terminated. It is also worth describing how the agreement should be amended. The agreement must clearly state the names of the parties between whom the agreement is concluded. These include a seller (or transfer) and a buyer (or buyer). It is worth mentioning the date on which the agreement was reached, as well as the area in which the agreement is enforceable. PartnerVine: Is there anything you are particularly proud of in this agreement? The agreement may also mention that all disputes arising from the agreement fall within the exclusive jurisdiction of a particular jurisdiction. Although human capital cannot be included on the balance sheet for accounting purposes, we would use the asset transfer agreement to transfer employees as part of a corporate restructuring. The agreement must clearly specify which assets will be transferred.

Assets transferred under a capital agreement may include investments and machinery, inventory, contracts, premises, know-how and goodwill. In the event of an asset purchase, the buyer may choose only certain assets and leave redundant assets. Therefore, the selected facilities must be broken down according to a schedule of the agreement. From an accounting point of view, deferrals are transferred with respect to leave and overtime balances. PartnerVine: You mentioned that the Asset Transfer Agreement can cover employees. I can see how contracts and equipment can be considered assets of a company, but employees? Wouldn`t employees be seen as an effort? Daniela: We have already talked about the creation of a number of documents that can cover many corporate restructurings. With the asset transfer agreement, I really think we will get there. In addition to share transfer agreements, the asset transfer agreement and the transfer of debt securities, we also have a very strong set of documents relating to the transfer of intellectual property.