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Trade Finance Glossary

Plain-English definitions of the terms you will meet on this site and in your term sheets.

A

Anchor

The large, creditworthy buyer (or seller) around whose trade flows a supply chain finance programme is built.

B

Bill of Lading

Document issued by a carrier acknowledging receipt of cargo for shipment; acts as title to the goods.

Business Rule Engine (BRE)

Software that executes credit policy — eligibility, scoring, limits, routing — as configurable rules.

Buyer's Credit

Short-term import financing extended to an importer by an overseas lender, usually against an LC or SBLC.

C

Cash Conversion Cycle

Days inventory + days receivable − days payable: how long cash is tied up in operations.

Co-lending

Arrangement where a bank and NBFC jointly fund loans, sharing risk and returns in agreed proportions.

D

Dealer Finance

Working capital lines extended to an anchor's distributors, underwritten on anchor sales data.

Documentary Credit

Another term for a Letter of Credit: a bank's undertaking to pay on presentation of compliant documents.

Drawing Power

The amount a borrower can draw under a working capital facility, based on eligible stock and receivables less margins.

F

Factoring

Sale of receivables to a financier (the factor) who advances funds and collects from the buyer.

Factoring Unit (FU)

On TReDS, an invoice or bill accepted by the buyer and listed for financing.

Forfaiting

Purchase of medium-term export receivables, without recourse, typically evidenced by bills or notes.

I

Incoterms

ICC rules defining buyer and seller responsibilities for delivery, risk and cost in international trade.

K

KYB

Know Your Business: verification of a company's identity, registration, ownership and standing.

KYC

Know Your Customer: verification of an individual's identity as required by regulation.

L

Letter of Credit (LC)

A bank's irrevocable undertaking to pay a seller on presentation of documents that comply with its terms.

LOS / LMS

Loan Origination System / Loan Management System: software for onboarding and servicing loans.

M

Mule Account

A bank account used, knowingly or not, to receive and move illicit funds on behalf of others.

N

Non-recourse

Financing where the financier bears the buyer's credit risk; the seller is not liable on default.

P

PO Financing

Financing extended against a confirmed purchase order, before the invoice is raised.

Pre-shipment / Post-shipment Credit

Export finance before goods are shipped (to fund production) and after (against the export receivable).

R

Receivable Financing

Advance against an approved invoice, settled when the buyer pays.

Reverse Factoring

Buyer-led programme where supplier invoices are financed at the buyer's credit rating.

RXIL

Receivables Exchange of India Ltd., an RBI-licensed TReDS platform and GTFHUB's partner.

S

SBLC

Standby Letter of Credit: a guarantee-like instrument payable on the applicant's default.

Securitisation

Pooling loans or receivables and issuing securities backed by their cash flows.

Supply Chain Finance (SCF)

Financing techniques that optimise working capital across buyers and suppliers in a trade relationship.

T

Tenor

The period from disbursement to repayment of a financing.

TReDS

Trade Receivables Discounting System: RBI-regulated platform for financing MSME receivables through auction.

U

UCP 600

ICC rules governing documentary credits worldwide.

V

Venture Debt

Term debt for growth-stage, usually VC-backed companies, often with warrants.

W

Working Capital

Current assets less current liabilities; the capital needed to run day-to-day operations.