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THE

BEECHAMBER

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NEWS

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A LOAN MUST TAKE THE FORM OF A DEBT INSTRUMENT


The introduction highlights that while Enterprise or Supplier Development loans are intended to be repaid, some may end in default or non-repayment. It stresses that loans must be clearly defined as debt instruments and not disguised grants, as misrepresenting them constitutes "fronting." The importance of clear terms and conditions for recovery rights is also emphasized.

Although entering into an Enterprise or Supplier Development loan contract is generally done with the best intentions, some loans issued will inevitably be defaulted on or, in the worst case, a Beneficiary will refuse to repay it. When giving a loan, an organisation has the full rights of recovery; however, this has to be clear in the terms and conditions. First and foremost, a loan must take the form of a debt instrument; thus, it must never be a grant disguised as a loan.

 

Any loan made with the intention of not receiving repayment of the capital amount is not a loan but a grant and must be claimed as such. Consequently, claiming a loan under Enterprise or Supplier Development instead of a grant is Fronting Practice.

 

However, if a beneficiary fails to repay a bona fide loan, an organisation may offer a Beneficiary a grant which will allow them to repay the loan. Otherwise, an organisation can write off the loan or follow the legal route based on the terms and conditions of a particular loan.

 

Enterprise & Supplier Development Services are available to guide Members to ensure their contracts align with the requirements of the relevant code.

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