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Receivables purchase transactions: invoice discounting and factoring

Receivables purchase transactions: invoice discounting and factoring

Invoice discounting and factoringThe popularity of financing business through the invoice discounting and factoring of receivables has grown...

Foreign exchange (FX) derivatives

Foreign exchange (FX) derivatives

Foreign exchange (FX) derivativesWhat is a FX derivative?A foreign exchange (FX) derivative is a type of derivative whose payoff depends on the FX...

Types of debt securities

Types of debt securities

Types of debt securitiesWhat are debt securities?In the context of the debt capital markets, the term 'debt security' means a financial instrument,...

An introduction to repo and the Global Master Repurchase Agreement (GMRA)

An introduction to repo and the Global Master Repurchase Agreement (GMRA)

An introduction to repo and the Global Master Repurchase Agreement (GMRA)Coronavirus (COVID-19): This Practice Note contains information on subjects...

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Legal Guidance

Practice notes

The impact of Brexit on the MiFID II regime [Archived]

The impact of Brexit on the MiFID II regime [Archived]This Practice Note provides information relating to the impact of Brexit on the recast Markets...
7th Jul
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Practice notes

FCA disciplinary and other enforcement action against firms—one minute guide

FCA disciplinary and other enforcement action against firms—one minute guideThe Financial Services Enforcement Database incorporates detailed...
7th Jul
Practice notes

FCA client classification requirements

FCA client classification requirementsBackground the FCA client classification requirementsThis Practice Note provides an overview of how a client is...
7th Jul
Practice notes

Accelerating a loan

Accelerating a loanThis Practice Note looks at considerations prior to, and when accelerating a loan. It discusses:•what is meant by acceleration•the...
7th Jul
Practice notes

Taking security over goods

Taking security over goodsGoods can vary from large, high-value items such as ships and aircraft to stock in trade. How lenders take security over...
7th Jul
Practice notes

What happens to a pension scheme on a company’s insolvency?

What happens to a pension scheme on a company’s insolvency?This Practice Note considers the effect of a company’s insolvency on an occupational...
Produced in partnership with Thomas Robinson KC of Wilberforce Chambers 7th Jul
Practice notes

Enforcement—fixed charges

Enforcement—fixed chargesThis Practice Note considers the enforcement options available to lenders where they hold fixed security. In particular, it...
7th Jul
Practice notes

Brexit implementation period—considerations for dispute resolution practitioners [Archived]

Brexit implementation period—considerations for dispute resolution practitioners [Archived]ARCHIVED: This Practice Note has been archived and is not...
7th Jul
tag iconBrexit
Practice notes

Pay as you go inflation swap structure diagram

Pay as you go inflation swap structure diagramStep-by-step guide•Party A and Party B enter into an International Swaps and Derivatives Association...
7th Jul
Practice notes

Corporate Insolvency and Governance Act 2020 moratorium and restrictions on ipso facto clauses—financial services exemptions map

Corporate Insolvency and Governance Act 2020 moratorium and restrictions on ipso facto clauses—financial services exemptions mapThis Practice Note...
7th Jul
Practice notes

Equity support in project finance

Equity support in project financeIn a typical project finance transaction, the project company (ie the borrower) is a special purpose vehicle (SPV)...
7th Jul
Practice notes

Limitation—constructive trust claims

Limitation—constructive trust claimsWhat is the nature of the constructive trust?There are two categories of 'constructive trustee' as described by...
7th Jul
Practice notes

Introduction to PFI and PF2

Introduction to PFI and PF2This Practice Note provides a broad introduction to the Private Finance Initiative (PFI). It looks at what PFI is, the...
7th Jul
Practice notes

LMA real estate finance multi-property investment facility agreement—commentary

LMA real estate finance multi-property investment facility agreement—commentaryReal estate finance (REF) transactions are either investment finance...
7th Jul
Practice notes

Regulation of non-transferable debt securities (mini-bonds) Consultation response [Archived]

Regulation of non-transferable debt securities (mini-bonds) Consultation response [Archived]ARCHIVED: This Practice Note has been archived and is not...
7th Jul
Practice notes

Claim for subrogation—a restitutionary remedy

Claim for subrogation—a restitutionary remedyWhat is subrogation?Subrogation is an equitable mechanism aimed at preventing unjust enrichment by...
7th Jul
Practice notes

Open banking

Open bankingThis Practice Note explains open banking and relevant legal and commercial issues. It covers:•Background•The open banking standard•Third...
Produced in partnership with Sam Robinson, Duncan Turner and Jon Monks of CMS 7th Jul
Practice notes

Real estate finance—conditions precedent and the mechanics of drawdown in development facilities

Real estate finance—conditions precedent and the mechanics of drawdown in development facilitiesMany of the usual conditions precedent (CPs) for a...
7th Jul
Practice notes

The nature of financial derivatives

The nature of financial derivativesWhat is a derivative?A derivative is a type of financial instrument whose value is based upon the value of an...
7th Jul
Practice notes

Real estate development finance—introductory guide to forms of procurement

Real estate development finance—introductory guide to forms of procurementThe development documentation is a key part of any real estate finance...
7th Jul

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Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

What is the difference between an appeal and a review?

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