Topic
Lending
189 published works
China Law Insight
互联网贷款——贴息方式与会计处理
By King & Wood
作者：叶永青 杨晓荃 钟鑫 周昭翀 谭天 贴息从定义上是由第三方向借款人或贷款人支付的补贴，用于补偿借款人的融资成本或增加贷款人利息收入。实践中，贴息背后的商业目的多种多样，表现形式也各有不同，作为刺激融资需求和供给的措施之一，贴息被广泛运用在政策支持贷款和消费贷款领域。根据贴息方分类，有政府贴息和企业贴息；根据贴息时间分类，有期间贴息和事后贴息；根据贴息对象分类，又分为向借款人贴息和向贷款人贴息。向借款人贴息的，除了可用于覆盖利息，还能覆盖与融资相关的担保费、保险费。以上不同贴息方案的搭配组合，可能适用不同的现金流安排、合同关系和税务会计处理。 本文将在前述概念基础上，先根据贴息方分类，再细分贴息方式和合同安排，介绍带贴息的融资安排如何开展。除此之外，本文还将探讨各方对贴息安排的会计处理，与读者分享。由于文章篇幅所限，不能穷尽，欢迎更多的讨论。 阅读更多
Financial Services Perspectives
New DOJ Redlining Settlement Continues Enforcement Trend
By Andrew J. Narod, David T. Long Jr., Britney M. Crawford
In a continuation of enforcement activity related to redlining under October 2021’s Combatting Redlining Initiative, the U.S. Department of Justice (DOJ) announced on May 31, 2023, that ESSA Bank &…
Motiva Business Law
How to get a loan to buy a business
The post How to get a loan to buy a business appeared first on Motiva Business Law.
Global Financial Regulatory Blog
HM Treasury Publishes Draft Legislation to Regulate BNPL Lending
A consultation that will remain open until 11 April 2023 offers further clarity on the proposals to regulate buy-now-pay-later products. By Rob Moulton, Becky Critchley, Ella McGinn, and Dianne Bell…
Consumer Finance and Fintech Blog
FinTech Prevails in Texas “True Lender” Challenge
By Moorari Shah, A.J. Dhaliwal
On January 11, 2023, a Texas federal court dismissed a class action lawsuit against a leading financial technology company alleging it violated Texas usury laws by charging interest on loans…
Financial Services Observer
Small Business Lenders: CFPB’s Anticipated Section 1071 Rule Would Impose New Data Collection, Reporting Obligations
By Timothy A. Butler, Matthew White
After years of rulemaking efforts, the Consumer Financial Protection Bureau (CFPB) may issue a final rule later this month that would require lenders to collect and report data on small…
Regulatory Oversight
NJ Attorney General Reaches Settlement With Merchant Cash Advance Company Over Alleged Unfair and Deceptive Practices
By Troutman Pepper Locke State Attorneys General Team, Troutman Pepper Locke Consumer Financial Services Team
On December 27, the New Jersey Division of Consumer Affairs (the Division) entered a consent order with Yellowstone Capital LLC (Yellowstone) and several related companies to resolve allegations that, in…
Regulatory Oversight
Could PPP Lenders Be Liable for Borrower Misrepresentations?
By Amy Pritchard Williams, Ryan J. Strasser, Abbey M. Thornhill
On December 8, the U.S. Small Business Administration (SBA) issued a statement regarding its intent to investigate certain participants in the Paycheck Protection Program (PPP) created by the Coronavirus Aid,…
California Corporate & Securities Law Blog
The DFPI's Subterranean "True Lender" Doctrine
Some readers may recall that two years ago the Office of the Comptroller of the Currency adopted a "true lender" rule. That rule The rule specified that a bank makes…
Regulatory Oversight
California Legislation Strengthens Consumer Protections for Servicemembers
By Anthony Kaye, Michael Yaghi
On September 27, California Governor Gavin Newsom signed Senate Bill 1311, the Military and Veteran Consumer Protection Act of 2022 (the Act), into law. The Act takes direct aim at,…