奇夢達(dá)的破產(chǎn)管理人在慕尼黑一家地方法院提起訴訟，要求德國芯片廠商英飛凌支付至少17.1億歐元(約合22.5億美元)。奇夢達(dá)原來是英飛凌的子公司，生產(chǎn)
DRAM。
在此之前，破產(chǎn)管理人在2010年12月提起訴訟，要求判決英飛凌賠償奇夢達(dá)的損失，但未給出要求賠償?shù)木唧w金額。該訴訟聲稱，在成立奇夢達(dá)公司的過程中，英飛凌通過與此有關(guān)的空殼公司轉(zhuǎn)移企業(yè)資產(chǎn)，未將此情況告知企業(yè)注冊主管部門。
破產(chǎn)管理人Michael Jaffe指控，英飛凌創(chuàng)立DRAM業(yè)務(wù)，把它從一個(gè)部門變成一個(gè)子公司，然后向該公司提供了某些資源，上述做法影響了估值，因此英飛凌仍欠破產(chǎn)企業(yè)大量資金。
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該破產(chǎn)管理人提出的大部分賠償要求，基于所謂的資產(chǎn)減損責(zé)任。Jaffe認(rèn)為，在2006年春季進(jìn)行的兩次增資行動(dòng)中，作為非現(xiàn)金貢獻(xiàn)交給奇夢達(dá)的內(nèi)存業(yè)務(wù)價(jià)值低于當(dāng)時(shí)所宣稱的6億歐元(約為7.9億美元)，實(shí)際上價(jià)值為負(fù)。
英飛凌據(jù)稱針對此項(xiàng)行動(dòng)可能引發(fā)的任何責(zé)任問題而撥備了3億歐元(約合4億美元)，但它繼續(xù)聲稱，有關(guān)“在經(jīng)濟(jì)上重建”空殼公司的說辭純屬無稽之談，而且違反了兩項(xiàng)獨(dú)立審計(jì)結(jié)果，其中一項(xiàng)審計(jì)是代表英飛凌做的，另一項(xiàng)是由法院完成，專門用于確定非現(xiàn)金貢獻(xiàn)的價(jià)值。
編譯：Luffy Liu
本文授權(quán)編譯自EE Times，版權(quán)所有，謝絕轉(zhuǎn)載
參考英文原文：Qimonda admin hits Infineon with $2.25 billion demand，by Peter Clarke
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Qimonda admin hits Infineon with $2.25 billion demand
Peter Clarke
The insolvency administrator of Qimonda AG, the former DRAM making subsidiary of chipmaker Infineon Technologies AG (Munich, Germany), has filed a request for payment of at least 1.71 billion euro (about $2.25 billion) in a lawsuit pending in a Munich District Court.
The request for payment is in addition to an action for a declaratory judgement in an unspecified amount that was filed in December 2010. That action asserts that Infineon failed to make certain necessary declarations to the German company registrar as it moved assets through shell companies in association with the setting up of Qimonda as a subsidiary company.
Michael Jaffe, the insolvency administrator is alleging that the manner in which Infineon carved out its DRAM business, from a division into a subsidiary and then provided certain resources to that business had an impact on the valuations, which thereby means that Infineon still owes the bankrupt estate these considerable amounts of money.
The insolvency administrator is basing a substantial part the claim on so-called liability for impairment of capital. Jaffe claims that the value of the memory business contributed to Qimonda AG as a non-cash contribution in connection with two capital increases in the spring of 2006 was worth less than the 600 million euro (about $790 million) ascribed to it at the time and was in fact of negative value.
Infineon has reportedly set aside 300 million euro (about $400 million) against any possible liabilities arising from the action, although it continues to maintain that the claims of alleged "economic re-establishment" are unjustified and that the argument run counter to two independent audits, one conducted on behalf of Infineon and one conducted by the court specifically set up to value non-cash contributions.
