Insights

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541 insights found

Investing in ETFs (Part 4)
20 Mar 2025Investing

Investing in ETFs (Part 4)

Global equity ETFs provide diversification, but their compositions can differ significantly. Despite similar names, ETFs vary in regional, sectoral, and company exposure. Investors should analyse holdings, sector weightings, and subtle fund name distinctions to ensure alignment with their strategies. Conducting due diligence is crucial for informed investment decisions.

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Debt Strategy and Liquidity
19 Mar 2025Borrowing

Debt Strategy and Liquidity

Inter-LA lending rates have surged, and shifting PWLB dynamics are reshaping borrowing decisions; our latest insight explores how a balanced debt strategy can help local authorities navigate market volatility and secure cost certainty.

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What are the Difficult Parts of Year-End Accounting?
19 Mar 2025Technical

What are the Difficult Parts of Year-End Accounting?

As year-end approaches, local authorities must tackle complex financial reporting challenges beyond IFRS 16. This insight explores key accounting areas, including financial instruments, capital adjustments, debt restructuring, and non-SPPI loans. Understanding these nuances ensures compliance, accuracy, and avoids costly errors. With expertise in these areas, Arlingclose can support your closedown process and financial reporting requirements.

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How Can Innovative Lending Facilities Support Housing Associations?
18 Mar 2025Housing

How Can Innovative Lending Facilities Support Housing Associations?

Arlingclose has arranged over £500 million in lending for housing associations, strengthening local authority funding connections. Our flexible, unsecured revolving credit facilities help housing providers manage liquidity efficiently. With £300 million arranged in two years, we support borrowers of all sizes. Meet us at the NHF Finance Conference (19-20 March, Liverpool, Stand 820) to discuss your funding needs.

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How Will Trump’s Trade Wars Impact the UK Economy?
18 Mar 2025Economic Updates

How Will Trump’s Trade Wars Impact the UK Economy?

The Trump administration’s tariffs mark a shift towards protectionism, aiming to reduce the US trade deficit but risking inflation, slower growth, and global retaliation. Trade imbalances stem from deeper economic factors, limiting tariffs' effectiveness. Rising costs could complicate Federal Reserve policy, while global uncertainty and weaker demand may impact UK exports and inflation despite limited direct exposure.

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What is Third in the Fair Value Hierarchy?
03 Mar 2025Technical

What is Third in the Fair Value Hierarchy?

IFRS 13 establishes a fair value hierarchy for financial instruments: Level 1 (quoted market prices), Level 2 (observable inputs), and Level 3 (unobservable inputs). Most instruments fall under Levels 1 or 2, but valuing Level 3 assets, like non-traded shares, is complex. Arlingclose assists local authorities with expert valuation methodologies and disclosures for accurate financial reporting.

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Why Have Some Fund Managers Exited Climate Initiatives?
27 Feb 2025ESG

Why Have Some Fund Managers Exited Climate Initiatives?

The Net Zero Asset Managers (NZAM) initiative, launched in 2020 to drive climate-aligned investing, faces challenges as major firms exit amid political and regulatory shifts. NZAM has suspended activities and is reviewing its framework. Concerns over ESG scrutiny have led to "greenhushing," where firms downplay sustainability efforts. Regulatory rollbacks in the U.S. and EU add to uncertainties in responsible investing.

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Will the US withdraw from Multi-lateral Development Banks? – Credit Market Implications
25 Feb 2025Investing

Will the US withdraw from Multi-lateral Development Banks? – Credit Market Implications

President Trump’s executive order to exit select UN bodies and review US participation in global institutions raises credit market uncertainty. Rating agencies warn MDB downgrades are possible if US support declines. While immediate impacts are limited, investors should watch US policy, MDB ratings, and bond spreads.

Read insight: Will the US withdraw from Multi-lateral Development Banks? – Credit Market Implications