[□ | □]
[□=□ | □]
[□ & □ | □]
Instead , the settlement gain or loss is the amount by which the contractual terms are favorable or unfavorable to market prices as the Task Force did not want to require settlement gains and losses for at-market contracts that have a fair value due to synergies , customer relationships or other factors . Under the FSP , the lessee company would hold an implicit interest in the lessor company if it effectively guaranteed the related party 's investment . We did tendus to the front , to the side , to the back , and to the side again ; this was to prove typical of many exercises involving moving one leg ; the technical term for this sequence of directions is en croix : in [ the form of a ] cross . If you buy an additional 15 percent interest in the entity and you , as the new controlling shareholder , have the ability to cancel the supply contract , you would likely have to pay the other shareholder its entire portion of the value of the supply contract since it will be giving up its favorable position in the contract .