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In response to the financial crisis leading to the collapse of Lehman Brothers, the Basel Committee on Banking Supervision issued a comprehensive set of reform measures

Limited partners’ ability to engage in management has been a thorny issue. Hogan Lovells' Erik Jamieson and Amelia Stawpert explain why this may soon change

Equity capital market participants have developed innovative transaction structures to shorten the time to market. Skadden's Stephan Hutter and Katja Kaulamo explain why more are on the horizon

Allen & Overy's Bernd Geier and Goldman Sachs' Stephan Funck explain why regulatory capital's treatment complicates issuers’ modelling of conversion and write-down mechanisms

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Hogan Lovells' Lewis Cohen and Edgard Alvarez, with Sairah Burki of Structured Finance Industry Group, explain why the adoption of a HQS label could spell trouble for transactions that don’t meet the label requirements

Akin Gump's Christopher Leonard, Ezra Zahabi and Chris Poon on how Esma’s long-awaited technical advice on the directive moves the EU one step closer to a single regulatory framework

Rafiq Jaffer Factoring is a financing technique that enables an exporter to collect the purchase price of the goods relating to an export transaction before the due date of payment. Typically, banks in Qatar act as factors and purchase receivables relating to the export transaction. The same technique is also used for financing contractors and sub-contractors, where works have been performed or goods and services have been supplied and payment under the corresponding invoice is payable after a period of time (such as 90 days). This latter technique is referred to as invoice discounting. One key commercial consideration for companies seeking to sell their receivables is for the receivables to be removed from their balance sheet as a debt and to appear as revenue that has been collected. This treatment is possible if the receivables are sold on a without-recourse basis. Auditors usually require a legal opinion to confirm that a true sale of the receivables has been effected.

This October marks the one-year anniversary of the city-state’s sweeping sponsor regulations. Slaughter and May's John Moore assesses how the they’ve changed the market