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Lending Rationale
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ACE have identified banks' three generic lending rationale

  • Asset Conversion
  • Cash Flow
  • Asset Based Lending

Each of the lending rationales identified by Banks implies:

A different source of cash used to repay a bank loan. The specific source of repayment is dependent on the purpose of the loan, or the use to which the proceeds of the loan are applied.

The specific financing need determine the nature of the risk to the lenders, who must be certain to evaluate carefully the factors that will mitigate that risk and protect them against loss.

The repayment source, loan purpose, and risks dictate the form of protection, monitoring and control employed by ACE.

ACE primary purpose of KYCC service is to provide our client with support for determining those risks that might be of primary concern when evaluating a particular credit and to provide mitigants. It is essential to recognise that lending rationales are used to characterise a type of loan proposition or credit facility and not a type of borrower.

Thus, a company is not a "Cash Flow Company" or an "Asset Based Lending Company". The same company may have several different loans with the bank; each made on the basis of a different lending rationale.

  PURPOSE SOURCE OF PAYMENT BANKS PROTECTION CONTROL ACE SERVICES
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Asset
Conversion
Financing short-term
Seasonal build-ups of working assets.

Financing other temporary, transactional build-ups of current assets.
Cash received from the successful completion of the asset conversion cycle. Inability to recover costs through successful completion of the asset conversion cycle. Asset liquidity.

Management's ability to complete cycle.

Short time factor.
Short-term notes.

Frequent opportunity to review situation before renewal.
 
 
 
 
 
Cash Flow Financing of long-term assets or permanent working investment and support assets. Cash from profits generated and retained in the business over time. Inability to generate a stable level of profits over several years. Management's ability to generate profits.

Adequate equity cushion

Unused debt capacity.
Covenants in the term-loan agreement to preserve or enhance the financial condition.
 
 
 
Asset
Based
Lending
Evergreen financing of a permanent level of working assets.

Financing other assets under temporary condition of increased risk, as a secondary lending rationale.
If asset protection is primary rationale, no payback on an ongoing basis is expected. If it is the secondary rationale, payback is expected from asset conversion or cash flow. In both cases, liquidation of assets being financed will pay back the loan in a distress situation. Inability to recover costs by successful completion of asset conversion cycle; inability to generate profits fast enough to maintain a sound financial condition.

Decline in the value of the assets below amount necessary to pay out senior creditors.
Management's ability to complete each transaction and to generate a satisfactory level of profits over a number of years.

Asset liquidity and low shrinkage in a forced sale.
Demand or short - term notes.

Security and proper documentation.

Debt limitations and convenants where applicable.
 
 
 
 
 
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