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What are ancillary facilities?
An ancillary facility is a separate facility provided on a bilateral basis in a multilateral structured financing for additional financing or hedging in place of all or part of the...
What are affiliated companies?
A parent company is an entity that owns or controls one or more other companies (subsidiaries), typically through the ownership of 50% or more of the voting rights. The designatio...
What are accrued liabilities and deferred income?
An expense may be incurred in the current period even though no cash payment will be made until a future period. An accrued liability is an obligation incurred in the current acco...
What are accrued income and prepaid expenses?
An asset representing a claim to previously unrecorded revenue that has been earned but not yet due for payment as of balance sheet date – until a future period – is accrued income...
What are accounting principles?
Accounting principles are the standards and practices applied in financial reporting, telling accountants what items to measure and when and how to measure them. They are commonly...
What are accounting principles?
Accounting principles are the standards and practices applied in financial reporting, telling accountants what items to measure and when and how to measure them. They are commonly...
What are a purchase order? What is a bill of sale?
Once the final documents for a lease transaction are prepared and executed (signed) by both the lessor and the lessee, the lease asset is generally acquired using a purchase order....
What agents are engaged in syndicated lending?
An agent is the bank or other financial institution that is responsible for administering a loan and acting as a conduit for all payments over the loan term. The agent in a syndica...
How will US GAAP accounting for leveraged leases change?
The specialized accounting currently afforded leveraged leases under US GAAP will be eliminated when the new standard on lease accounting goes into effect in 2019. Under the new s...
How is the lead arranger mandate awarded?
Prospective borrowers commonly seek the arranger for their syndicated facilities. Where a borrower desires competition for the position of lead arranger and competitive bidding, a...
