Factoring is a financial transaction and a type of debtor finance in which

a business sells its accounts receivable (i.e., invoices) to a third party

(called a factor) at a discount. A business will sometimes factor its
receivable assets to meet its present and immediate cash needs.
Forfaiting is a factoring arrangement used in international trade finance
by exporters who wish to sell their receivables to a forfeiter. Factoring is
commonly referred to as accounts receivable factoring, invoice factoring,
and sometimes accounts receivable financing. Accounts receivable
financing is a term more accurately used to describe a form of asset
based lending against accounts receivable.
Factoring is not the same as invoice discounting (which is called an
"Assignment of Accounts Receivable" in American accounting as
propagated by FASB within GAAP). Factoring is the sale of receivables,
whereas invoice discounting ("assignment of accounts receivable" in
American accounting) is a borrowing that involves the use of the accounts
receivable assets as collateral for the loan.
Equipment Trust Certificate
A debt instrument that allows a company to take possession of an asset
and pay for it over time. The debt issue is secured by the equipment
or physical assets, as the title for the equipment is held in trust for the
holders of the issue. When the debt is paid off, the equipment becomes
the property of the issuer, as the title is transferred to the company.
A pass-through certificates (PTC) is an instrument that evidences the
ownership of two or more equipment trust certificates. In other words,
equipment trust certificates may be bundled into a pass-through structure
as a means of diversifying the asset pool and/or increasing the size of the
offering. The principal and interest payments on the equipment trust
certificates are "passed through" to certificate holders.A Pass Through
Certificate is an instrument which signifies transfer of interest in
receivables in favor of the holder of the Pass Through Certificate. The
investor in a Pass Through transaction acquire the receivables subject to
all their fluctuation, prepayments etc. the material risks and rewards in
the asset portfolio, such as the risk of interest rate variations, risk of
prepayment etc., transferred to the investor.
In short, the term "pass-through" means the issuing company, such
as Ginnie Mae has received money from the homeowner and passed it to
the investor.
Supply Chain Finance
A set of technology-based business and financing processes that link the
various parties in a transaction the buyer, seller and financing institution
to lower financing costs and improved business efficiency. Supply chain
finance (SCF) provides short-term credit that optimizes working capital for
both the buyer and the seller. Supply chain finance generally involves the
use of a technology platform in order to automate transactions and track
the invoice approval and settlement process from initiation to completion.

The growing popularity of SCF has been largely driven by the

increasing globalization and complexity of the supply chain, especially in
industries such as automotive, manufacturing and the retail sector.

The supplier sends their invoices to the buyer using the

current policy and methodology.
The buyer approves the invoices and uploads the approved
invoice data (its payables as well as any applicable payment
offsets such as credit/debit memos) to the SCiSupplier platform.
At any time, the supplier is able to log on the supply chain
finance platform via web browser to see all the approved
invoices. The supplier may do nothing and funds will settle
directly in the suppliers bank account on the original maturity
date, or the supplier may sell or trade his receivables to a
funder on theSCiSupplier platform in return for advance
payment.
If traded before maturity, 100 percent of the invoiceless a
small financing fee or discountis transferred electronically to
the suppliers bank account. In most cases, the supplier is paid
on the next business day. Since funds from the financial
institution are advanced based on the buyers promise to pay
on the original maturity date, financing rates are based only on
the buyers risk, not the suppliers. Therefore, financing rates
are very attractiveabout 10 times lower than factoring or
other traditional financing solutions.
At maturity, the buyer pays the full invoice amount to the
supplier or respective funder on the SCiSupplier platform.

The team within Debt Capital Markets (DCM) is responsible for

providing advice on the raising debt for acquisitions, refinancing of
existing debt, or restructuring of existing debt.
A Debt Capital Markets group will work with a client to organize borrowing
and to help provide access to a global pool of investors who are looking
for opportunities. Debt is often used as it is usually cheaper than financing
through equity, and can add diversity to funding.
Technology Licensing : Agreement whereby an owner of a
technological intellectual property (the licensor) allows another party (the
licensee) to use, modify, and/or resell that property in exchange for a
compensation (consideration)
Paid Up Capital
Paid-Up Capital is listed in the equity section of the balance sheet. It
represents the amount of money shareholders have paid into the

company by purchasing shares. Its essentially two accounts, the par

value of the stock and the excess over par.
The par value section of paid up capital is equal to the stock par value
times the number of shares owned by shareholders. The second part of
paid up capital is the amount paid in addition to par.
New Corps shares have a par value of $1, sells 500,000 shares to
investors for $7 each. The paid up capital section of New Corps balance
sheet will show two lines. One line will be a stock par value in the amount
of $500,000 [500,000 shares x $1 par value]. The second line will be
additional paid up capital in the amount of $3,000,000 [500,000 shares x
$6 share value minus par value]. Total paid up capital will be the sum of
the two numbers: $3,500,000.
The amount of paid up capital is significant for potential investors and
lenders. They look at the number to determine how much money the
current shareholders have put into the business, indicating how much
theyre willing to risk for its success
http://www.investopedia.com/video/play/paidupcapital/#ixzz3xrHCtDQI
In general, par value (also known as par, nominal value or face value) refers to the
amount at which a security is issued or can be redeemed

Loans and advances extended by banks comprise their asset base.

However, depending on the performance of such loans they are classified
as performing or non-performing asset (NPA) assets according to the
norms provided by Reserve Bank of India. The classification is aimed to
bring about transparency and consistency of a higher degree in the
published accounts. Standard asset for a bank is an asset that is not
classified as an NPA
http://www.goodreturns.in/news/2013/08/27/what-is-standardsub-standard-asset-for-a-bank-203912.html