LAST BUT NOT LEAST — Asset writedown on boron venture

A 48% investment in a Chilean boron company is causing plenty of headaches for Boron Chemicals International (VSE) and parent company Trans America Industries (VSE).

Boron Chemicals recently negated income reported to it by its 48%-owned affiliate, Boron Chemical Processes of Chile, because of concerns about “the completeness of financial reporting” from that source.

Legal proceedings were initiated and a lower court appointed a controller to take charge of the assets and report on the financial affairs of the company. After meeting with British Columbia securities regulators, Boron Chemicals wrote down to $1 its investment in the Chilean company.

Trans America also wrote down its investment to $1 and then reduced the carrying value of its investment in Boron Chemicals International to $599,649 from $890,922 (as of March 31).

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