By ALEX GORE
Dizzying heights: The men's loos on 49th floor of Commerzbank HQ
This looks like the perfect place to take time out when the economy is going down the toilet.
Because this loo with a view sits on the boardroom floor of the Frankfurt headquarters of Commerzbank in Germany.
Bank staff feeling flushed with success can look out across the country's financial capital while using the urinals.
The toilets are situation of the 49th floor of the 850ft building - so bankers do not have to worry about hiding their modesty from peeping Toms.
Skyscraper's the limit: The Commerzbank HQ towers above all other buildings in Frankfurt
It was probably up here that some bright spark came up with the bank’s new plan to dig itself out of a hole.
Today, a debt-for-equity swap was announced by Commerzbank and is already being eyed by other European banks as a potential blueprint to improve their balance sheet.
‘If this transaction goes well, I don't think it will be the last one,’ said a banker on the deal.
‘The reality is a lot of financial institutions are short on capital and this is a great way to improve it.’
Commerzbank moved to Frankfurt in 1970, having originally begun life as a loose conglomeration of bankers and merchants in Hamburg in 1870.
Its earnings slipped 4.7 per cent after its fourth-quarter results were hit by a near €1bn billion euros - £849m - write-down related to Greek sovereign debt.
Commerzbank Tower was completed in 1997 and was the tallest skyscraper in Europe until 2005, when it was overtaken by the Triumph Palace in Moscow.