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How do lenders join syndications?
To join a syndicated transaction during general syndication, lenders/investors submit a subscription (“ticket”). If they receive allocation of any of the amount subscribed for, th...
How are syndicates structured?
A syndicate is a group of lenders formed on a temporary basis to participate in a financing transaction, usually in order to underwrite the facility and share the credit and syndic...
How are syndicates structured?
Where sub-underwriting is desired, syndicate structuring starts when lead arrangers solicit sub-underwriting commitments from prospective co-underwriters. Through sub-underwriting...
Where sub-underwriting is desired, syndicate structuring starts when lead arrangers solicit sub-underwriting commitments from prospective co-underwriters. Through sub-underwriting...
How are operating cash flows determined?
The cash flows from operating activities can be presented under the direct or the indirect method. The direct method is the preferred method because the information it provides is...
How are loan trades documented?
A secondary market supports syndicated loans after syndication closing. Only few loans do not permit secondary trading or transferability, such as club loans. In the US loan marke...
How are leveraged leases accounted for under US GAAP?
The lessor’s liability to the third-party debt participant is offset against its lease receivables from the lessee and the lessor reports an asset only if the lease receivable is g...
Leasing practices and classification of leases by lessors and lessees for tax purposes vary widely from country to country and depend primarily on the intended ultimate ownership o...
Accounting depreciation is the periodic allocation of the cost of a tangible asset over its estimated economic life and reduction of the asset’s carrying value in accordance with f...
How are lease payments structured?
A lease payment structure reflects a lease’s payment schedule and is dependent on the transaction size, the number of payment periods, payment frequency and the lease term. Lease...
