CLR

Showing 305–320 of 325 results

  • Avoid off-the-cuff offshoring

    September / October 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 733

    Abstract: Offshoring is big and getting bigger. More than one-third of companies outsource at least one aspect of their business operations to offshore locations, according to a 2008 survey. But before your borrowers jump headfirst into offshore manufacturing, consulting or purchasing contracts, they should look beyond cost per unit and weigh qualitative issues.

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  • Who’s afraid of the Big Bad (Housing) Slump?

    July / August 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 477

    Abstract: Anyone who lends to homebuilders knows that residential construction is a cyclical industry. But after years of record profits and double-digit value increases, news of a prolonged housing slump is a hard pill to swallow. So, what’s a builder to do? Many have responded by starting fewer new houses, slashing prices and offering financial incentives, such as free upgrades, seller financing and even new cars at closing. But these solutions — which cannibalize profits — are just a starting point for borrowers hoping to stave off financial crisis.

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  • An inconvenient truth about inventory

    July / August 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 517

    Abstract: Inventory has long been a favorite target among fraudsters. The Great Salad Oil Swindle of 1963, for example, forced 16 investors and lenders — including a finance subsidiary of American Express and two Wall Street brokerage firms — into bankruptcy. Here is how you can learn from history.

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  • Receiverships offer an “out-of-the-box” solution for troubled firms

    July / August 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 378

    Abstract: When borrowers experience financial distress, bankruptcy and out-of-court settlements are popular ways for creditors to protect their financial interests. A lesser-known alternative worth considering is a court-ordered receivership, in which the court appoints a receiver to preserve, recover or distribute assets for the benefit of the distressed company’s creditors and stakeholders.

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  • Look beyond profits – Asset management is key

    July / August 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 616

    Abstract: Businesses encounter financial problems every day. It’s a lender’s job to read the writing on the wall before customers’ problems become their own. This article discusses how bankruptcy, bad debt writeoffs, layoffs and other woes all have one thing in common: inefficient asset management. (Updated 9/27/12)

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  • When the going gets tough – What an economic downturn May Mean For Your Borrowers

    July / August 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 957

    Abstract: Amid conflicting economic indicators and wide-ranging prognostications, it’s hard to predict where the economy is headed. But a survey of CFOs reveals that optimism in the U.S. economy has reached its lowest point in six years. And 40% of CFOs predict a recession in 2008. Learn how you can prepare your customers.

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  • The price of beauty – Spas, salons can be attractive lending opportunities

    May / June 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 530

    Abstract: The beauty industry is propelled by the mainstream popularity of treatments once considered luxury services. The leisure time, medical needs and discretionary cash of retiring baby boomers further feed the industry’s growth. You can get a cut of the action by lending to salons and day spas. But be sure you understand the particular risks of these types of businesses first.

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  • Accounting for uncertainty

    May / June 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: The rules of the game have changed again. Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), requires all companies that follow GAAP to identify, measure and disclose uncertain income tax positions using a “more-likely-than-not” (MLTN) threshold. Here’s what you need to know to gear up for the new standard.

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  • Confirmation letters provide extra assurance

    May / June 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 383

    Abstract: Sending confirmation letters to third parties is an effective way to verify borrowers’ financial statement balances, as well as unusual contractual terms and transactions. An updated AICPA bulletin can help lenders understand how and when to use confirmation letters to minimize default risk. (Updated 9/27/12)

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  • Rethink risk management — one borrower at a time

    May / June 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: All of your customers face risks and opportunities. Many private companies mistakenly forgo formal risk management, arguing that it’s too expensive and time-consuming. Help your borrowers recognize the benefits of enterprise risk management (ERM).

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  • Distributions or salary? S Corps Must Think Twice Before Classifying Payments

    May / June 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: The IRS is cracking down on S corporations that misclassify payments to shareholder-employees as distributions — rather than salary expense. You can help your borrowers avert costly, time-consuming audits, as well as unexpected tax liabilities, penalties and interest charges, by explaining the risks of misclassified payments.

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  • Reasons to lend to plastics manufacturers

    March / April 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 438

    Abstract: In the wake of the layoffs, equipment write-offs, liquidations and consolidations earlier this decade, domestic plastics manufacturing may seem lackluster. But opportunities await lenders who select plastics prospects wisely.

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  • Can you hang your hat on interim financial statements – Navigating pitfalls to get the most from midyear

    March / April 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 568

    Abstract: Financial statements present a company’s financial condition at one point in time. But when borrowers report only year end results, lenders are left in the dark until the next year. While interim reporting may provide some insight into borrowers’ ongoing performance, lenders who recognize both its pros and cons can most effectively minimize the risk of year end surprises.

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  • Fraud study links financial misstatement to collusion

    March / April 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 373

    Abstract: A closely knit staff can backfire against an employer when fraud strikes. Collusion can appear in financial misstatement cases in which top managers or others falsify records to appear more creditworthy. Learn about the types of fraudulent reporting techniques, including fictitious revenue, concealed liabilities, improper asset valuations and cutoff scams.

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  • Valuation revelation – Get to know your borrowers through appraisal reports

    March / April 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: Financial statements tell just part of the story. Business valuations can provide an added dimension to your understanding of your customers, and affirm (or refute) your own due diligence. This article tells how to get the most from appraisal reports by following certain business valuation basics.

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  • Getting it wrong the first time – See the silver lining in accounting restatements

    March / April 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 763

    Abstract: Financial restatement is increasingly prevalent, with one of every 10 public companies filing for a second time. Many financial statement do-overs result from the misinterpretation of accounting principles, revision of accounting estimates, regulatory mandates or inadvertent math errors. This article explains the causes for restatement, and describes how to minimize them.

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