Implications of Asset Securitization

Asset securitization can be defined as the partial or complete segregation of a specific set of cash flows from a corporation’s other assets and the issuance of securities based on these cash flows, i.e exchanging one asset for another. The types of financial assets involved in asset securitization transactions are often receivables. The practice of securitization originated with the sale of securities backed by residential mortgages, but the framework of asset securitization has rapidly expanded from its initial root of mortgages and receivables to other more variable cash flows in home equity loan markets, commercial loan markets, credit card receivables, auto loans, small-business loans, corporate loans, state lottery winnings, and litigation settlement payments and other types of loans. Asset securitization is the transformation of a mix of illiquid individual loans that are combined into relatively similar pools and transformed into highly liquid bonds traded in securities markets and usually, when Continue reading

Common Export Documents – Export Invoice

An export invoice is the basic document which gives full details of the contents of the shipment and serves as seller‘s bill of goods and sets out the terms of sale. An invoice  usually means a Commercial invoice. An exporter must prepare this document which will fully identify the overseas shipment and serve as a basis for the preparation of all other documents. There is no standard form for an export invoice and it is the exporter’s choice to design his own form. The invoice is prepared for the buyer abroad. Any special requirement of the importer must be duly complied with. The following are the essential details which should be available in the export invoice: Name and address of the exporter Invoice number and date Buyer’s and Seller’s Order numbers Name and address of the overseas customer Name of the vessel and sailing date Unit price and total value Continue reading

International Money Market

A money market is a market for instruments and a means of lending (or investing) and  borrowing funds for relatively short periods, typically regards as from one day to one year.  Such means and instruments include short term bank loans. Treasury bills, bank certificates  of deposit, commercial paper, banker’s acceptances and repurchase agreements and other  short term asset backed claims. As a key elements of the financial system of a country, the money market plays a  crucial economic role that if reconciling the cash needs of so called deficit units (such as  farmers needing to borrow in anticipation of their later harvest revenues), with the investment  needs of surplus units (such as insurance companies wanting to invest cash productively prior  to making long term investment choices). Holding or borrowing liquid claims is more  productive than holding cash balances. A smoothly functioning money market can perform  these functions very efficiently if Continue reading

History of Exchange Rate Mechanism in India

India was a founder member of the International Monetary Fund (IMF). It followed the fixed parity system till the early 1970s as a result which the value of the rupee in terms of gold was originally fixed as the equivalent of 0.268601 gram of fine gold. In view of India’s long economic and political relations with England and membership of the sterling area from September 1939 to June 1972, the rupee was pegged to the pound sterling. The exchange rate was thus remained unchanged but the gold content of the rupee fell to 0.186621 gram. Again, with the devaluation of the Indian rupee in June 1996 the gold content fell further to 0.118489 gram. The following year, the pound was also devalued. This devaluation did have an impact on the rupee pound link, but the rupee was kept stable in terms of the pound. The latter continued as an intervention Continue reading

Eurobond

Money may be raised internationally by bond issues and by bank loans.  This is done in domestic as well as international markets. The difference is that  in international markets the money may come in a currency which is different  from that normally used by the borrower. The characteristic feature of the  international bond market is that bonds are always sold outside the country of  the borrower. There are three types of bond, of which two are international  bonds. A domestic bond is a bond issued in a country by a resident of that  country. A foreign bond is a bond issued in a particular country by a foreign  borrower. Eurobonds are bonds underwritten and sold in more than one country. A foreign bond may be defined as an international bond sold by a foreign  borrower but denominated in the currency of the country in which it is placed. It  is Continue reading

Foreign Credit Extension

One of the ever-present problems in international business is the extension of credit. Whenever international business people assemble and the subject turns to trade conditions in particular countries, the question inevitably raised is: “What terms do you grant?” The differences in the terms are often due to the products for which the terms are cited. There is also difference in the way marketers appraise a particular market. Therefore, it would appear that the appraisal of the credit situation of a buyer in a particular market is determined by a number of factors. Before looking at these factors, however, it would be well to examine closely the meaning of foreign credit. The Meaning of Foreign Credit Credit usually refers to the procedure of surrendering title to merchandise without immediate payment. In other words, credit means trusting the buyer to pay for goods after title to them has been obtained by the Continue reading