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What are standard real estate finance facility documents?
The Loan Market Association (LMA) issued in 2012 the Single Currency Term Facility Agreement for Real Estate Finance Multiproperty Investment Transactions ("REF Document") used in...
What are shareholder and vendor loans?
An equity-investor loan is intra-group funding provided by the equity sponsor/investors to the parent company of the acquiring company evidenced by loan notes and downstreamed to t...
What are roll-overs and term-outs?
Unlike term loans, with revolving facilities borrowers are at risk of lender refusal or inability to advance further funds until the end of the availability period. Prior to the e...
What are retained earnings and comprehensive income?
Retained earnings reports the sum of a company’s net income since its founding less all amounts distributed in the form of dividends and transfers to the paid-in capital accounts,...
Receivables are claims against customers and others for money, goods or services delivered, including accounts and notes receivable, receivables from affiliate companies, and offic...
What are provisions and contingent liabilities?
A provision is a liability recognized for a legal or constructive obligation arising from a past event if there is a probable outflow of resources and the amount can be estimated r...
What are post-employment benefits?
Pensions and other post-employment benefits are employee benefits other than termination benefits and short-term employee benefits that are payable after the completion of employme...
What are PD and EAD in expected loss?
Probability of default (PD) represents the risk, expressed as a percentage, that a debtor (borrower, lessee) will default in the coming 12 months, determined by evaluating the debt...
Obligations that arise in the normal course of business through credit purchase of goods delivered or services rendered on open account are accounts payable. They are usually paya...
What are P&P, springing and collection guarantees?
The residual value of a leased asset can be guaranteed by the lessee or a party related to the lessee or unguaranteed. If the value of the asset and/or the financial condition of...
