Other Threads: Moneyhatting – CASH - http://www.vgchartz.com/forum/thread.php?id=37195&start=0 Moneyhatting – Payment of Costs - http://www.vgchartz.com/forum/thread.php?id=37227&start=0 As always, please let me know if you have any comments or suggestions. Thank you for reading.
Loan
The effect of a direct loan to a developer is as follows:
For MSFT, it would show up on the balance sheet as an Asset. As well, the interest payments should be reflected in their interest income.
If it is a non-interest bearing loan, then it is fairly similar to a direct cash payment.
For EA, the loan will show up on the balance sheet as a Liability. As well, the interest payments will show up in their expenses, lowering their income.
This type of moneyhatting also distorts financial statements on both sides. Therefore, I don’t see this as very common as well.
For the GTA4 exclusive content for MSFT, I am not sure when that was announced. If anybody has a source and link, maybe we can see it in MSFT’s financial statements.