BRIEF-Bentham IMF says judgment delivered against IMF's eleven clients in New South Wales supreme court

Feb 13 (Reuters) - Bentham IMF Ltd IMF.AX :

* Says justice ball delivered judgment against imf's eleven clients in the New South Wales supreme court

* Subject to the appeal process the company will write down its intangible assets by $12.8 million

* Says payment will be restricted to $2.5 million as a result of insurance held by the company

* Says cash impact is expected to be $2.5 million

* Says the loss will be brought to account as at 30 June 2014

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