Asset finance—cross border guides

Scope of the cross-border guides

The cross-border guides in this subtopic cover a range of topics relevant to asset

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

TAKE A FREE TRIAL

Latest Banking & Finance News

Banking and Finance weekly highlights—12 February 2026

This week's edition of Banking and Finance weekly highlights includes: (1) News Analysis on the Draft Commonhold and Leasehold Reform Bill published on 27 January 2026; (2) the appeal decision in DG Resources v HMRC where the court held that HMRC has not properly served the petition as required; and (3) ISDA and FIA respond to CPMI-IOSCO consultation on FMI general business losses.

Draft Commonhold and Leasehold Reform Bill—the demise of the long leasehold flat, abolition of residential ground rent and new ways for landlords to redress tenant breaches on long leases

Property analysis: The Commonhold and Leasehold Reform Bill was published on 27 January 2026. Its stated purpose: to bring the feudal leasehold system to an end by reforming and reinvigorating commonhold tenure and banning the use of leasehold tenure for most new flats. Written by Alexandra Selka, Jasmine Sherr, Rachel Katz, Victoria Duxbury, Alexandra Holloway and Harriet Raff of BCLP.

ISDA has published research on IRRBB management in emerging market and developing economies

The International Swaps and Derivatives Association (ISDA) has published a research paper on interest rate risk in the banking book (IRRBB) in emerging market and developing economies (EMDEs). The paper says banks in many EMDEs have faced increased sensitivity to interest rate movements during monetary tightening and macroeconomic volatility, and have often managed IRRBB mainly through balance sheet strategies such as shorter-term or floating-rate lending funded by time deposits. It says those approaches can provide only partial protection where long-term funding is limited, domestic capital markets are shallow, and derivatives markets are not deep or liquid, and it links these constraints to shorter-duration loan books and greater interest rate and refinancing risk being borne by borrowers.

IOSCO has published its 2026 work programme

The International Organization of Securities Commissions (IOSCO) has published its 2026 work programme, setting out five strategic priorities: strengthening financial resilience and market effectiveness, protecting investors, the evolution of public and private markets, technological transformation, and promoting regulatory cooperation and effectiveness. The work programme includes planned work to finalise reviews of certain IOSCO principles and standards, including valuation of collective investment schemes, disclosures in secondary markets, and commodity derivatives principles. It also includes initiatives on over-the-counter (OTC) derivatives reporting fragmentation, the impact of market microstructures on liquidity and extended trading hours on equity trading venues, and operational resilience for financial market infrastructures. In investor protection, IOSCO plans a TechSprint with the UK Financial Conduct Authority (FCA) AI Lab and further work on novel products and scam alerts. In technology, IOSCO plans further work on its cryptoasset roadmap and on supervisory tools and guidance on artificial intelligence (AI). The Work Programme also refers to capacity building and enforcement co-operation, including the IOSCO Multilateral Memorandum of Understanding (MMoU) and Enhanced MMoU (EMMoU).

View Banking & Finance by content type :

News