essar capital limited cayman islands

2017 (2) CILR 777. objective of dealing with cases justly and proportionately, including the issue of costs. It monitors and manages the entire portfolio of investments owned by EGFL. Essar Global Fund Limited and Essar Capital Limited (FSD 2 of 2019, Kawaley J, 29 March 2019, unreported). YKJ Legal. 1 In many cases, the enforcement and execution of an international award will be a quick and straightforward process using the procedure of this creditor-friendly jurisdiction . On AMUSA's without notice application, which was made on the day after the without notice application was made to Butcher J. in England, the Grand Court of the Cayman Islands granted Norwich Pharmacal relief against two Cayman entities in the Essar Group - Essar Global Fund Limited ("EGFL") and Essar Capital Limited ("ECL").

Project Energy Reimagined Acquisition Corp. is a newly incorporated blank check company incorporated as a Cayman Islands exempted company and incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to as our initial business combination.

in the court of appeal of the cayman islands on appeal from the grand court, financial services division cica (civil) appeal 15 of 2019 (formerly fsd 2 of 2019 (ikj)) in the matter of an application for a disclosure order between (1) essar global fund limited (2) essar capital limited defendants/appellants and arcelormittal usa llc applicant . Cayman Islands. Found inside Page 119 Textile Industries Tingyi ( Cayman Island ) Holding Corp Tongyang Cement Toyota Motor Credit Corp Trans Tokyo Bay Highway UBS Australia Ltd Union Bank of Bangkok USI Far East / Union Petrochemical Corp Videocon International Ltd Oppression and Related Remedies Cayman Islands. This decision has been well received by all offshore practitioners who act in disclosure, asset-tracing and enforcement matters. Found inside Page 446 subsidiary Arava Mines Ltd. according to the Law for the Encouragement of Capital Investment ( Coren , 2009 ) . Jabal Salab Company Ltd. , which was registered in the Cayman Islands , and owned jointly by ZincOx Resources p.l.c. Discover Investment Company v. Vietnam Holding Asset Management Limited & Saigon Asset Management Corporation (unreported, Kawaley J. Senior Associate | To find out more about cookies and how to manage them please refer to our Cookie Policy. The challenge before Indian electrical industry is to recognize these changes, adapt itself & seize the multi-billion . Cayman Islands case - Judicial Administration & Portfolio Qunar Cayman Islands Limited. This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Copyright 2021 Bedell Cristin | Website by Webreality, Our website uses cookies. 2 0 obj pedro.nicolau@griclub.org. Shashikanth N. Ruia. Standard & Poor's Stock Reports: New York Stock Exchange, Latest Images. Given the existence of Section 11A and the decision on the effect of the powers thereunder, that is probably not a path Cayman will need to follow. Found inside Page 14HTIL's sale of 52 per cent stake , held through Cayman Island - based CGP Investments Holdings in Hutch - Essar to Vodafone for about $ 11 billion was questioned by the income tax department , seeking capital gains of nearly $ 2 billion HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb Board Of Directors | EEPL | Essar Cayman Islands. ArcelorMittal USA LLC V. Essar Global Fund Limited and Essar Capital Limited [2019 (1) CILR 297] ("ArcelorMIttal") at [68].ArceclorMittal is currently on appeal to the Cayman Islands Court of Appeal.

Chambers of Urmila Boolell SC. Found inside Page 40Fading magic shr 05sep % 6 , 74 Emily Thornton Hopewell Holdings Ltd / Cepa / Consolidated Electric Power Asia Ltd construction / project financing / Chiu Shou - luan / offshore registration / Cayman Islands / Chen Yung - hsiang The proceedings in the Cayman Islands commenced in January 2019, when ArcelorMittal filed an application against two Essar Group companies registered in Cayman: Essar Global Fund Limited (EGFL), the principal holding company of the Essar Group, and Essar Capital Limited (ECL), the investment manager of EGFL. Essar Global Fund Limited (Essar) is a diversified global private equity fund exclusively managed by . CL-2019 . Essar Capital Limited is the investment manager of Essar Global Fund Limited. in the court of appeal of the cayman islands on appeal from the grand court of the cayman islands financial services division cica (civil) appeal no 15 of 2019 (formerly fsd 2 of 2019 (ikj)) in the matter of an application for a disclosure order between: (1) essar global fund limited (2) essar capital limited defendants/appellants and . This article first appeared in theThoughtLeaders4 Disputes magazine issue 2, September 2021. Data From; 75 Fort Street; Clifton House; PO Box 1350; George Town; KY1-1108; Cayman Islands: Cayman Islands. Airline - Current; Airline - Historic; Cargo & Freight; Corporate . Relief endorsed whether or not there is a sound basis for bringing proceedings.

Found inside Page 1691 Place of incorporation / principal place of operations Nominal value of issued ordinary share capital Limited Luxembourg United Kingdom Cayman Islands Cayman Islands British Virgin Islands Cayman Islands Cayman Islands British Found inside Page 5249Ltd. ( UAE ) 4130 Enrique Aguerrebere SA ( URY ] 5090 Erdenet Hivs ( MNG ) 2709 Essar World Trade Ltd. ( IND ) 1751 Cont . of Cayman Ltd. ( CYM ) 533 Interiors Easa Saleh Al Gurg Group ( UAE ) 4134 International Furnishing Co. Uteem Chambers. Mr Baid is a Director of EEPL and is a qualified Chartered Accountant, Cost Accountant as well as a Company Secretary. Venture Law. Introduction. Company Description: Essar Global Fund Limited is located in GEORGE TOWN, GRAND CAYMAN, Cayman Islands and is part of the Management of Companies and Enterprises Industry. Essar Global, which is managed by India-based Essar Capital Ltd., continues to be plagued by litigation over the conglomerate's disastrous venture Essar Steel Minnesota LLC, which went bust in . Cayman Islands Court of Appeal hands down leading decision on Norwich Pharmacal order in Cayman and refuses permission to appeal to the Privy Council 10 May 2021 The Essar group has had a set-back in the continuing disclosure action by commercial rival, ArcelorMittal, in connection with an unpaid arbitral award now well in excess of US$1.5 billion. After growing by over 25 per cent in the two years between 2006/07 and 2008/09, [] The proceedings in the Cayman Islands commenced in January 2019, when ArcelorMittal filed an application against two Essar Group companies registered in Cayman: Essar Global Fund Limited (EGFL), the principal holding company of the Essar Group, and Essar Capital Limited (ECL), the investment manager of EGFL. Found inside Page 4621ENERGY AFRICA , LTD . ( SOUTH ( BRITISH VIRGIN ISLANDS ) Annual Report , 12/03 5708 ( AUSTRALIA ) AFRICA ) Annual Report , 12/03 4684 FIACAO E TECELAGEM DE JUTA Annual Report , 08/03 5451 Annual Report , 03/03 5977 EUROCOPY PLC ( UNITED Found inside Page 1019 Hutchisson is incorporated in Cayman Islands and Income Tax Act does not apply in such a situation . Secondly , he had argued , a share - purchase did not amount to tranfer of capital assets which could be taxed . The Cayman Islands Court of Appeal's recent decision in Essar Global Fund Ltd and Essar Capital Limited v Arcelormittal USA LLC confirms that Norwich Arcelormittal USA LLC v Essar Global Fund Limited & Essar Capital Limited (unreported, Kawaley J, 29 March 2019), Essar Capital Limited. Fortunate Drift Limited. 3. DigiELEC Bharat being organized by IEEMA is a virtual exhibition to provide an opportunity to the Indian Electrical Equipment Industry to showcase its capabilities and readiness.We are witnessing exciting times for businesses with lots of new possibilities and opportunities.. That being said, a brief synopsis of the other two points has been included for completeness sake. On 25 March 2021, the Essar Parties sought leave to appeal the CICA's decision to the Judicial Committee of the Privy Council (JCPC) (the Cayman Islands' highest appellate court, which predominantly consists of Justices of the Supreme Court of the United Kingdom). Found insideVodafone won its case in the Supreme Court over a $2.5 billion capital gains tax claim relating to its purchase in 2007, through a chain of companies offshore, of a majority stake in Hutchison Essar Ltd in India from Hutchison Qihoo 360 Technology Co. Ltd. Tonly Electronics Holdings Limited. Ramilos Trading Limited v Buyanovsky [2016] EWHC 3175, in which the English Commercial Court found that the statutory regime contained in the UK Evidence (Proceedings in Other Jurisdictions . Peeroo SC GOSK. The Cayman Islands Court of Appeal handed down a decision in Essar Global Fund Limited and Essar Capital Limited v ArcelorMittal USA LLC. 1. "The World Investment Report 2018 provides analysis of the interaction between new industrial policies and investment policies. 5 St James Court. . Company type: Limited Company: Universal Entity Code: 2175-8323-6307-9968: Last updated: Wednesday, August 16, 2017 3:03:08 AM UTC: Official Address: George Town Instead, in recent years, the Hong Kong courts have adopted and developed the following core common law principles: 1. By continuing to use this website you are agreeing to our use of cookies. au Web: Frontier Capital Group NEW FRONTIER CAPITAL LIMITED - Free company information from Companies House including registered office address, filing history .

Found inside acquired the entire share capital of CGP Investments (Holdings) Ltd. (CGP), resident company of Cayman Islands. VIHBV, through CGP's acquisition, acquired 67% interest in Hutchison Essar Limited (HEL).195 The deal was meant to

Welcome to Essar Mauritius Website. The group's ultimate holding company is Essar Global Fund Limited, based on the Cayman Islands. The Court of Appeal of the Cayman Islands (CICA) has found that the Cayman courts have jurisdiction to grant a Norwich Pharmacal Order (NPO) in support of potential proceedings before a foreign court, even where alternative statutory remedies may be available (in this instance, the provisions of the Evidence (Proceedings in Other Jurisdictions) (Cayman Islands) Order 1978 (the . Aviation Image Library - v1images.com. This work should be read by scholars, practitioners, policymakers, and anyone else interested in how TPF is changing the practice of law. EGFL is a private fund incorporated in the Cayman Islands. The decision of the Grand Court of the Cayman Islands earlier this year in ArcelorMittal USA LLC v Essar Global Fund Limited & Anor 1 re-examines Norwich Pharmacal Orders (NPO) as a form of post-judgment relief. Location: EGFL's portfolio of investments are managed by ECL, a private limited company also incorporated in the Cayman Islands. Note: In a separate application, the Appellants sought leave from the CICA for the matter to be referred to the Privy Council. The claimant is a BVI company that holds 50% of the shares in a Cypriot company called APG Polyplastic Group Ltd ("APG"). It is a particularly helpful remedy for . Essar Global Fund Limited and Essar Capital Limited. Box 674 George Town; Grand Cayman; Cayman Islands . This comprehensive guide also provides detailed analysis of burgeoning related areas such as directors' liability and takeover bid litigation. +55 19 3203-0645. Found inside Page 138 with the Essar group as one of the key shareholder of its main operating company, Hutchinson Essar Ltd. In the final (Holdings) Ltd., a company incorporated in the Cayman Islands having a paid-up share capital of just one share. The Chief Justice of the Grand Court of the Cayman Islands described the jurisdiction to make Norwich Pharmacal orders as "broad, flexible and developing, . endobj <> ECL is the fund manager of the Defendant, Essar . Found inside Page 8ASIA EYE Bermuda , the Bahamas , the Cayman Islands , Panama and the Canary Islands . Indian corporate taxation is so high that profitable companies have to fork over 35 % , says Sudhir S Rangnekar , director of liner services Sign in to download document Essar Capital Services (UK) Limited. This also involved dealing with cases expeditiously and fairly and allocating an appropriate share of the court's resources to a dispute. A three-judge panel for the Court of Appeal of the Cayman Islands on May 3 rejected arguments put forward by Essar Global Fund Ltd. and its subsidiary, Essar Capital Ltd., that the order was improper. Found inside in Ishikawajima Harima Heavy Industries Ltd.'s case (supra) to attract tax liability under section 9(1)(vii) remains Netherlands) of the entire share capital of CGP Investments (a company resident in the Cayman Islands), which, The Chief Justice of the Grand Court of the Cayman Islands described the jurisdiction to make Norwich Pharmacal orders as "broad, flexible and developing, .

The Essar Group argued that because of the availability of the statutory Evidence Order, through which requests can be made from foreign courts for evidence, either oral or documentary, to be used in foreign proceedings which are pending or contemplated, an NPO was not available to ArcelorMittal. Mergent International News Reports 2. Changing trends in India - PPP for new asset classes Essar Global Fund and Essar Capital Ltd v ArcelorMittal USA Court of Appeal of the Cayman Islands Civil 15 of 2019 - Judgment - 3 May 2021. The court can recognize collective insolvency proceedings (being a process of collective enforcement of debts for the benefit of the general body of creditors) commenced in a company's place of incorporation outside Hong Kong.

Cayman Islands > Banking, finance and capital markets Tier 2 Under the leadership of Angus Davison , Ogier's overall banking and finance offering is underpinned by an active fund finance practice, epitomised by its CAYLUX offering - a cross-border fund finance collaboration between the firm's Cayman and Luxembourg fund finance groups. It will not be the last word on the subject (not least because it is subject to appeal) but it highlights the difficulties caused by the use of NPOs post-judgment applications and how . Cayman safeguards Norwich Pharmacal information gathering This was because, at the time of the first instance hearing, the necessary leave for the enforcement of the foreign arbitral award had not been given. . Leave was subsequently given prior to the commencement of the appeal hearing and therefore the point had fallen away. Company Profile CCB Frontier Capital (Hong Kong) Limited ("CCB Frontier", or the "CCBFC"), incorporated in Hong Kong on 27 Jun 2016, is a wholly-owned subsidiary of CCB Trust Co. Frontier Capital Ltd. - Research Center. M/s Essar Capital Holdings (India) Ltd., Mumbai: Acquisition of equity shares by way of subscription to new equity shares and/or purchase of existing equity shares in an investing company engaged in the telecom sector.

By that order, made pursuant to what is known as the Norwich Pharmacal jurisdiction, the judge ordered the appellants, Essar Global Fund Limited ("EGFL") and its subsidiary Essar Capital Limited ("ECL"), to provide to the respondent ArcelorMittal USA LLC ("AMUSA") information and documentation relating to the assets and affairs of . M-III Partners hired two executives with experience in advisory, restructuring and turnaround situations. Wragge Lawrence Graham & Co has advised the owners of Kennet Equipment Leasing on its sale to a new fund raised by European fund manager STAR Capital Partners.

The Cayman Islands Court of Appeal (the "CICA") recently handed down a decision in Essar Global Fund Limited and Essar Capital Limited v ArcelorMittal USA LLC.This application was initiated as part of a prolonged multi-jurisdictional battle between the parties which sought the grant of a Norwich Pharmacal Order ("NPO") whereby Essar Global Fund Limited and Essar Capital Limited (the . Eversheds (Mauritius) Ltd (a member of Eversheds Sutherland) Juristconsult Chambers. Century Sunshine Group Holdings Limited. He leads the infrastructure division which is active in Latin America, India, China, and the USA. The department also handles structured financing . This publication is the annual report of the Asian Development Bank (ADB) on Asia's progress in regional cooperation and integration. 2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 This application was successful and an NPO was granted by the Honourable Justice Kawaley for the purpose of assisting ArcelorMittal to collect money due pursuant to an award made by an ICC arbitral tribunal on 17 December 2017 in the amount of US$1.38 billion (plus interest) against Essar Steel Limited. The 30th edition of the World Investment Report looks at the prospects for foreign direct investment and international production during and beyond the global crisis triggered by the COVID-19 (coronavirus) pandemic. Found insideStock Report November 8 , 2008 | NYS Symbol : NTX Hutchison Telecommunications International Limited STANDARD & POOR'S C. Woo Foandet : 1985 Domeile : Cayman Islands Employer : 0,500 Investor Contact D. Evans , Jr. ( 425-709-8888 ) The Cayman Islands Court of Appeal's recent decision in Essar Global Fund Ltd and Essar Capital Limited v Arcelormittal USA LLC confirms that Norwich Pharmacal orders for third party disclosure are available in support of foreign proceedings. 17. By continuing to use this website you are agreeing to our use of cookies. The NPO was challenged in the CICA on three main grounds: the jurisdiction point; the wrongdoing point; and the enforcement point. This argument did not succeed. This book is the fourth in a series of essay collections on defences in private law. It addresses defences to liability arising in equity. Golden Music Limited, Cornwallis Limited and Ms Khunying Korkaew Boonyachinda. Essar Capital Limited, the dedicated investment manager for Essar Global Fund Limited . Found inside Page 45It had indirectly acquired through Vodafone International Holdings BVa Dutch entitythe complete share capital in registered in the Cayman Islands, a tax havenwhich controlled 67% of an Indian company Hutchison Essar Limited, EGFL, formerly known as Essar Global Limited, is a corporation organized and incorporated under the laws of the Cayman Islands. wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 In delivering the purposeful decision, the CICA departed from the authorities of England and Wales, and sought to safeguard the use of NPO relief as a valuable weapon in the Cayman Islands for victims of wrongdoing seeking redress, particularly in such cases where funds have been dissipated via Cayman entities and where the information sought from the innocent third parties is vital to support the foreign proceedings. Incidentally, in a case related to the 2G scam, countering CBI's allegation that Loop was Essar's "alter ego", both Khaitan and the Ruias claimed that Loop promoters Ishwari Prasad Khaitan and wife Kiran Khaitan had independent sources of finance . Grand Cayman, Cayman Islands B. Ted Howes Mayer Brown New York, NY Lisa Houssiere McKool Smith Houston, TX Charlie Lightfoot Jenner & Block London, England Kimberly Taylor . The data covers nearly 80 years up to 2016 and links to people and companies in more than 200 countries and territories. Chambers of A.R.M.A. Found inside acquired the whole share capital of CGP Investments (Holdings) Ltd. ('CGP'), a resident in the Cayman Islands for tax purposes. CGP held a 15% shareholding interest in Hutchison Essar Limited ('HEL'), a company that was resident in Essar Group pointed to the reasoning of the English courts in Ramilos Trading Ltd v Buyanovsky [2016] EWHC 3175 (Comm) and R (Omar) v Secretary of State for Foreign and Commonwealth Affairs [2013] EWCA Civ 118, [2014] QB 112 which both concluded that common law remedies, such as the Norwich Pharmacal jurisdiction, were precluded once concurrent legislation was engaged. Essar Oil (UK) Ltd. engages in the operations of oil refinery facilities.

Found inside Page 271CGP Investments (Holdings) Ltd is a Cayman Islands based subsidiary of Hutchison Telecommunications International Ltd (HTIL). Vodafone Group PLC-UK effectively acquired 67% stake and control in Hutchison Essar Ltd (HEL). Ogier acted for Essar Global Fund Limited ("EGFL") and Essar Capital Limited ("ECL"), companies incorporated in the Cayman Islands, defending proceedings brought by Arcelormittal USA LLC ("AMUSA") for (a) Norwich Pharmacal relief; and (b) garnishee and freezing orders against EGFL relating to enforcement of a US$1.5bn arbitral award obtained in the United States against Essar Steel Limited . These two trusts in Cayman Islands owned Essar Global Limited, the holding company of Essar Group, and a bunch of other offshore companies. Essar Mauritius ("Essar") has a legacy of long and strong association with Mauritius. 2. This application was initiated as part of a prolonged . The decision will be welcomed by parties who seek documents and information from third parties in the Cayman Islands that are mixed up in the wrongdoing . %PDF-1.4 % 1 0 obj The wrongdoing point asserted that no arguable case of wrongdoing by Essar Steel Limited had been established at the first instance hearing. Essar first established its presence in Mauritius by the acquisition of Consolidated Fabrics Ltd (formerly Woventex Ltd) in 1993 for USD 14 million. Found inside Page 177The brief facts relating to the controversy are : being : Hutchison Tele Limited , a Cayman Islands company sold CGP Investments held shares of an Indian company , Vodafone Essar Limited through multiple layers of subsidiaries . The Cayman Islands Court of Appeal's recent decision in Essar Global Fund Ltd and Essar Capital Limited v Arcelormittal USA LLC confirms that Norwich On 6 May 2021, the CICA refused to grant the Essar Parties leave to appeal to the . Company profile page for Essar Global Fund Ltd including stock price, company news, press releases, executives, board members, and contact information Kennet Equipment Leasing, a UK equipment finance broker to [] Essar Global Fund invests, builds and nurtures a portfolio of world-class companies through Essar Capital, its investment manager. It was only in December 2007 that the Essar group actively considered getting into financial services and decided to enter it through ECL. 4 0 obj

As part of the deal, STAR has put in place a total funding line of more than 100m. <>stream

5 November 2018) Relief available to assist in enforcement of foreign arbitral awards. The remaining 50% of APG's shares are held by a company originally incorporated in St Vincent and the Grenadines, and which has since moved its domicile to Cyprus, called Strongfield Marketing Limited ("Strongfield"). Essar Global Fund Limited & Essar Capital Limited (unreported Kawaley J, 29 March 2019) The Claimants thereafter commenced legal proceedings in the United Kingdom, the Cayman Islands, Mauritius and, by these proceedings, in the DIFC, for enforcement of the Judgment. Found inside Page 297010134 Exco Resources NL ( Australia ) Envestra , Ltd. ( Australia ) 241 Exco Technologies Ltd. . Extrawell Pharmaceutical Holding Ltd. ( Bermuda ) ERA Information & Entertainment Ltd. ( Cayman Islands ) 3008 ExxonMobil Chemical Ltd The decision will be welcomed by parties who seek documents and information from third parties in the Cayman Islands that are mixed up in the wrongdoing of another. Essar Power has also invested in the transmission business and constructed a 465-km interstate transmission system which spans across three Indian states. The DIFC Courts Practice is the definitive guide to the practice and procedure of the Courts of the Dubai International Financial Centre (DIFC), which is now firmly established as a leading international commercial court. ESSAR CAPITAL (MAURITIUS) LIMITED has 73 total employees across all of its locations and generates $11.79 million in sales (USD). 3 0 obj The Cayman proceedings. 1342560-v8\NYCDMS 2 2. Whilst examining the point, the CICA provided helpful guidance in the light of unclear decisions from lower courts on the test for showing wrongdoing as a threshold for obtaining an NPO as the existence of a good arguable case, in the sense laid down by Mustill J (as he then was) in the English case of The Niedersachsen [1983] 2 LI Rep 600 at 605 (lhc): It was concluded that, in the circumstances of the case, Essar Steel Limiteds wilful evasion of the arbitral award was sufficient to satisfy the good arguable case criteria. This appeal is concerned with the scope of the Norwich Pharmacal jurisdiction - Norwich Pharmacal v Customs and Excise Commissioners [1974] AC 133. Found inside Page 4037District of Columbia , Puerto Rico , the Virgin Islands , all United States . Ltd. ( Cayman ) unpaid losses and LAE cover claims which were Nuveen Advisory Corp. , a wholly - owned subsidiary Leman Services Ltd. ( Gibralter ) ESSAR CAPITAL (MAURITIUS) LIMITED is located in Port Louis, Mauritius and is part of the {{industry}} Industry. The aim of securing the documents and/or information from the innocent third parties is to assist the applicant in identifying and commencing legal proceedings against the parties who are believed to have wronged the applicant and thereby recover their losses. The CICA, in utilizing a flexible approach, noted that the Evidence Order only concerns the giving of evidence (whether oral or documentary) for the purposes of foreign proceedings, whereas the Norwich Pharmacal jurisdiction cannot as a matter of principle relate to evidence at all and contrasted that to the NPO jurisdiction where there is a duty to provide information about wrongdoing. About this database. The CICA noted a potential risk in the clear conceptual distinction between information and evidence, but noted that so long as care is taken to confine the Norwich Pharmacal jurisdiction to its proper scope, there can in principle be no overlap between that jurisdiction and the statutory regime relating to evidence in foreign proceedings, and accordingly no reason to regard the former as excluded by the latter., The CICA also considered that an additional jurisdiction to grant an order requiring disclosure of information existed under Section 11A of the Grand Court Act (2015 Revision) (Section 11A) which gives the court power to grant interim relief in relation to foreign proceedings. Found inside Page 103The issue before the court in Essar Steel Limited v. The Argo Fund was whether Argo, a Cayman Islands investment company which described itself as a 'global emerging markets debt hedge fund' qualified as an 'other financial

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