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541 insights found

Counterparty Goals
06 Dec 2022Investing

Counterparty Goals

World Cup controversies have raised questions for some treasurers. Arlingclose’s counterparty service has always considered more than just credit ratings.

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Does Scotland get a Raw Deal on Debt Refinancing?
23 Nov 2022Borrowing

Does Scotland get a Raw Deal on Debt Refinancing?

Over recent years Arlingclose has worked with many authorities on debt refinancing transactions, often involving a premature repayment premium, but resulting in beneficial savings and risk reduction. However, we’ve seen limited activity in Scotland due to the different rules on accounting for premiums.

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Service Concession Flexibility
22 Nov 2022Technical

Service Concession Flexibility

The Scottish Government has introduced flexible accounting arrangements for local authorities that are the grantor in service concession arrangements, including private finance initiative and similar schemes.

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The Bankruptcy of Detroit: Part 1
25 Oct 2022Local Authorities

The Bankruptcy of Detroit: Part 1

Put Your Hands Up for Detroit. In the first of a three part series we look at the USA’s largest ever municipal bankruptcy.

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