| When these intercompany loans are in foreign currencies, the currency risk is systematically hedged. |
| Another battle centers on a dispute between Lehman and a Switzerland-based affiliate over intercompany loans and derivatives guarantees. |
| Similarly, the insurer's experience data may be unreliable or not statistically credible and the only available data may be intercompany experience data, which may lack pertinence to the insurer. |
| The insolvency representatives are also to consider implementing a mechanism for the resolution of intercompany claims. |
| Unrealized profits included in inventories and resulting from intercompany deliveries are eliminated. |
| Other areas to consider are the compensation practices of senior management, which have been a cause of concern with some troubled institutions in the past, and intercompany management fees. |
