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Reference

Commercial Law Glossary

Plain-English definitions of the commercial law terms Folio uses across primers and briefings. Sourced from the same key-terms blocks that appear inside each primer, pulled out here as standalone reference pages.

ABCDEFGIJKLMNOPRSTUWY

A

  • AI Governance

    The internal policies, processes, and controls an organisation puts in place to manage the development, procurement, and use of AI systems responsibly.

  • Algorithmic Bias

    Systematic errors in AI decision-making that produce unfair outcomes for particular groups, often reflecting biases present in training data.

  • Arbitral Award

    The binding decision issued by an arbitral tribunal, enforceable internationally under the New York Convention.

B

  • Bankability

    Whether a project's risk profile and contractual framework are acceptable to lenders for the purpose of providing project finance.

  • BIT (Bilateral Investment Treaty)

    An agreement between two states establishing protections for foreign investors, including rights to fair treatment and compensation for expropriation.

  • Bookbuilding

    The process of gauging investor demand at different price levels to determine the final offer price of an IPO or bond.

C

  • Carbon Credit

    A tradeable certificate representing the right to emit one tonne of carbon dioxide, used in compliance and voluntary carbon markets.

  • Completion Accounts

    A price adjustment mechanism where the final purchase price is determined by accounts drawn up shortly after completion, reflecting the target's actual financial position.

  • Condition Precedent

    A requirement that must be satisfied (e.g., regulatory approval) before the parties are obliged to complete the transaction.

  • Consumer Duty

    The FCA's overarching standard requiring firms to act to deliver good outcomes for retail customers, covering products, price, understanding, and support.

  • Coupon

    The periodic interest payment made to a bondholder, expressed as an annual percentage of the bond's face value.

  • Covenant

    A binding promise in a bond's terms restricting the issuer's conduct (e.g., caps on additional debt) to protect investors.

D

  • Deepfake

    Synthetic media — typically video or audio — generated by AI to convincingly depict events that did not occur, raising concerns in fraud, evidence, and defamation.

  • Disclosure

    The process by which each party to litigation reveals to the other the documents relevant to the issues in dispute.

  • Due Diligence

    The investigation process where a buyer examines a target's legal, financial, tax, and commercial position before committing to a transaction.

E

  • EPC Contract

    An Engineering, Procurement, and Construction contract under which a single contractor takes responsibility for delivering a project to a fixed price, time, and specification.

  • EU AI Act

    The European Union's comprehensive regulation classifying AI systems by risk level and imposing corresponding obligations on developers and deployers.

  • Explainability

    The degree to which the internal logic of an AI model can be understood and communicated to humans — a key requirement for high-risk AI under many regulatory frameworks.

  • Export Controls

    Laws restricting the export of military, dual-use, and sensitive goods and technology to certain destinations or end-users.

F

  • Facility Agreement

    The core lending contract between borrower and lenders, setting out the terms of the loan including amount, interest rate, repayment schedule, covenants, and events of default.

  • FCA (Financial Conduct Authority)

    The UK regulator responsible for the conduct of financial services firms and the integrity of financial markets.

  • Financial Covenant

    A clause requiring the borrower to maintain specified financial ratios (e.g., leverage, interest cover) tested at regular intervals, breach of which constitutes an event of default.

  • Force Majeure

    A contractual clause excusing performance when extraordinary events beyond the parties' control (war, natural disaster, pandemic) make it impossible or impracticable.

  • Free Float

    The proportion of a listed company's shares that are available for public trading, excluding shares held by insiders or strategic investors.

  • Freezing Order

    A court order preventing a party from dealing with or dissipating its assets, designed to preserve funds for a potential future judgment.

  • FSMA (Financial Services and Markets Act 2000)

    The primary legislation governing the regulation of financial services in the UK, establishing the framework within which the FCA and PRA operate.

G

  • Governing Law

    The legal system chosen by the parties to determine their contractual rights and obligations — English law is the most common choice for international commercial contracts.

I

  • Indemnity

    A pound-for-pound reimbursement obligation for a specific identified risk, offering stronger protection than a warranty claim.

  • Injunction

    A court order compelling a party to do something (mandatory) or refrain from doing something (prohibitory), breach of which is contempt of court.

  • Intercreditor Agreement (ICA)

    A contract between different classes of lender governing priority of repayment, rights to enforce security, and conduct during a restructuring — critical in leveraged deals with multiple debt tranches.

  • IPO (Initial Public Offering)

    The first sale of a company's shares to the public, marking its transition from a private to a publicly listed entity.

  • ISDS (Investor-State Dispute Settlement)

    The arbitration mechanism through which foreign investors bring claims against host states under bilateral or multilateral investment treaties.

J

  • Jurisdiction Clause

    A contractual provision specifying which courts have the power to hear disputes arising from the agreement.

K

  • KYC (Know Your Customer)

    The process by which regulated firms verify the identity and assess the risk profile of their clients before establishing a business relationship.

L

  • Large Language Model (LLM)

    An AI system trained on vast text datasets to generate, summarise, and analyse human language — the technology behind tools like ChatGPT and legal AI assistants.

  • Leveraged Buyout (LBO)

    An acquisition funded predominantly with borrowed money, typically by a private equity sponsor, where the debt is secured against the acquired company's assets and cash flows.

  • LMA (Loan Market Association)

    The trade body that publishes standard-form loan documentation used as the starting point for most European syndicated loan and leveraged finance transactions.

  • Locked Box

    An alternative pricing mechanism where the price is fixed by reference to a set of accounts at an agreed date before signing, with protections against value leakage.

M

  • Material Adverse Change (MAC)

    A clause allowing a buyer to walk away if a significant negative event affects the target between signing and completion — heavily negotiated and rarely invoked.

  • Model Risk

    The risk of adverse consequences arising from decisions based on AI or statistical models that are incorrect, misused, or inadequately understood.

N

  • Net Zero

    The target of balancing greenhouse gas emissions produced with those removed from the atmosphere, legally binding in the UK by 2050.

O

  • Operational Resilience

    The ability of a financial firm to prevent, adapt to, respond to, recover from, and learn from operational disruptions.

P

  • PPA (Power Purchase Agreement)

    A long-term contract between an energy generator and a buyer, fixing the price and volume of electricity to be supplied — essential for project bankability.

  • PRA (Prudential Regulation Authority)

    The Bank of England subsidiary that supervises the financial safety and soundness of banks, building societies, insurers, and major investment firms.

  • Pre-Action Protocol

    Rules requiring parties to exchange information and attempt settlement before issuing court proceedings, with cost penalties for non-compliance.

  • Prospectus

    A legal document disclosing all material information about the issuer and the offering, required for public offers of securities.

R

  • RAB (Regulated Asset Base)

    A funding model where investors earn a regulated return on capital deployed during construction, reducing risk and lowering the cost of finance for large infrastructure projects.

S

  • Sanctions

    Restrictions imposed by governments on trade, financial transactions, or dealings with specific countries, entities, or individuals for foreign policy or security reasons.

  • SAR (Suspicious Activity Report)

    A report filed with the National Crime Agency when a firm knows or suspects that a transaction or activity involves the proceeds of crime or terrorist financing.

  • Seat of Arbitration

    The legal jurisdiction governing the arbitration proceedings (as distinct from the physical venue), determining the courts with supervisory jurisdiction.

  • Security Package

    The bundle of charges, pledges, and assignments granted by the borrower and its group companies over their assets in favour of lenders, providing collateral for the loan.

  • SONIA

    The Sterling Overnight Index Average — the near risk-free benchmark interest rate that replaced LIBOR for sterling lending, based on actual overnight transactions in the sterling money market.

  • SPA (Share Purchase Agreement)

    The primary contract governing the sale and purchase of shares in a target company, setting out price, warranties, and completion mechanics.

  • SPV (Special Purpose Vehicle)

    A legally separate entity created to isolate the financial risk of a specific project, so that the sponsor's other assets are not exposed if the project fails.

  • Syndicated Loan

    A loan provided by a group of lenders (the syndicate), coordinated by an arranging bank, spreading the credit risk of a large facility across multiple institutions.

T

  • Third-Party Funding

    An arrangement where an external funder finances a party's legal costs in exchange for a percentage of any damages recovered.

  • Training Data

    The dataset used to teach an AI model to recognise patterns and generate outputs — its quality and composition directly determine the model's capabilities and biases.

  • Transfer Pricing

    The rules governing how transactions between related entities in different jurisdictions are priced, designed to prevent profit shifting to low-tax jurisdictions.

U

  • UK GDPR

    The UK's retained version of the EU General Data Protection Regulation, governing the processing of personal data by organisations operating in the UK.

  • UK MAR (Market Abuse Regulation)

    The UK regulation prohibiting insider dealing, unlawful disclosure of inside information, and market manipulation in respect of financial instruments.

  • Underwriting

    The commitment by an investment bank to purchase all or part of a securities offering, guaranteeing the issuer raises its target funds.

W

  • Warranty

    A contractual statement of fact by the seller about the target company — if untrue, the buyer may claim damages for the resulting loss.

  • Without Prejudice

    A legal privilege protecting statements made in genuine settlement negotiations from being disclosed to the court.

Y

  • Yield

    The annual return an investor earns on a bond, accounting for its coupon payments and the price paid for it.