U should chkout slides 10 & 11 of the preso in April by SGH.
SGH would acquire Gross assets of $403mil for $311mil, while the net assets are $272mil. Classic accounting magic act.
Breakdown of that $311mil comes from $131m in liabilities plus $180mil in Payments.
The $180mil includes the $107m + $44m in debt notes + $27m for the 1346m shares.
voting, page-20
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