IFRS" means international accounting standards within the meaning of the IAS Regulation 1606/2002 to the extent applicable to the relevant financial statements.
"Intercompany Loan Agreement" means the intercompany loan agreement, in form and substance satisfactory to the Lender, executed or to be executed between the HK SPV as lender and the Borrower as borrower with respect to an EUR denominated intercompany loan of a principal amount not more than the amount of the Other Acquisition Facility.