imported>Doug Williamson |
imported>Doug Williamson |
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| ''Loan documentation - Loan Market Association (LMA)''. | | ''UK Tax.'' |
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| Abbreviation for Risk Free Rate templates.
| | For UK tax purposes, a bond issued in the primary market at a price exceeding 90 per cent of its face value. |
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| The RFR templates are recommended forms of loan facility agreement, referencing risk free rates.
| | == See also == |
| | | * [[Bond]] |
| They are published by the Loan Markets Association.
| | * [[Deep discount issue]] |
| | | * [[Face value]] |
| | | * [[Primary market]] |
| To assist treasurers approaching RFR-linked loans for the first time, Slaughter and May, in conjunction with the Association of Corporate Treasurers, have produced a Borrower’s Guide to the LMA’s RFR templates.
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| The Guide provides background to RFR lending terms from the borrower’s point of view, alongside a detailed commentary on the interest rate and related provisions of the RFR templates, highlighting aspects that borrowers might seek to adjust or negotiate.
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| ==See also== | |
| * [[An introduction to loan finance]] | |
| * [[Association of Corporate Treasurers]] (ACT)
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| * [[Documentation]]
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| * [[Documentation risk]]
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| * [[Green Bond Principles]]
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| * [[Green Loan Principles]] | |
| * [[IGA]] | |
| * [[International Capital Market Association]] | |
| * [[Loan Market Association]] (LMA)
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| * [[SONIA]]
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| * [[Sustainability-Linked Loan Principles]] (SLLP)
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| ==Other resource==
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| * [https://www.treasurers.org/hub/technical/libor/borrowers_guide_to_loans_referencing_risk_free_rates?_cldee=ZG91Z0Bkb3Vnd2lsbGlhbXNvbi5jb20%3d&recipientid=contact-61e01a18fd04e61180d1000d3ab15408-2d69718a63d546aa841cde82413a3ca7&utm_source=ClickDimensions&utm_medium=email&utm_campaign=NEWS-MEM-2001&esid=a789fcaf-479c-eb11-8141-000d3ab15408 Borrower’s Guide to the LMA’s recommended forms of facility agreement for loans referencing risk-free rates (RFRs)]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:The_business_context]]
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| [[Category:Corporate_finance]]
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| [[Category:Investment]]
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| [[Category:Long_term_funding]]
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| [[Category:Identify_and_assess_risks]]
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| [[Category:Manage_risks]]
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| [[Category:Risk_frameworks]]
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| [[Category:Risk_reporting]]
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| [[Category:Financial_products_and_markets]]
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