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Microlesson · 5-min read

Forfaiting and Factoring vs Forfaiting Comparison

## Forfaiting

Forfaiting (from French forfait = to give up) is a medium-to-long-term financing technique used in international trade. The exporter gives up (forfeits) the right to collect payment from the importer and sells the receivable to a bank or financial institution (the forfaiter).

### Step-by-Step Process

1. Exporter sells goods/services to a foreign importer.

2. Importer issues trade bills or a Letter of Credit (LC) through their bank.

3. Exporter presents these instruments to their own bank.

4. Exporter's bank purchases the receivables without recourse — pays the exporter immediately.

5. Bank collects from the importer on the due date.

### Key Features

FeatureDetail
RecourseAlways without recourse — forfaiter bears all payment risk
SecurityAlways secured by bank guarantee or LC
Balance SheetOff-balance sheet — not a loan
ScopeUsed for export transactions only
Credit PeriodMedium/long-term (6 months to 5 years)

### Benefits

  • Exporters: Reduced risk, simplified transactions, immediate liquidity, entry into new markets.
  • Importers: Deferred payment terms (buy now, pay later).

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## Factoring vs Forfaiting — Comparison

BasisFactoringForfaiting
MeaningSale of short-term receivables to a factorSale of medium/long-term export receivables to a forfaiter
Time PeriodShort-term (up to 90–180 days)Medium/long-term (6 months to 5 years)
Type of ReceivableTrade receivables (domestic or export)Export receivables backed by promissory notes or bills of exchange
SecurityUsually unsecured (relies on debtor creditworthiness)Always secured by bank guarantee or LC
RecourseCan be with or without recourseAlways without recourse
CostService charge + interestHigher discount (longer credit period and higher risk)
Used ByCompanies needing working capital quicklyExporters selling goods on long-term credit
Main ObjectiveImprove liquidity & manage collectionEncourage exports by covering political and credit risks

Worked example

### Example 1

Scenario: An Indian exporter ships machinery worth USD 5,00,000 to a German buyer on 2-year credit. The importer's bank issues an LC.

  • Exporter presents the LC to their bank (forfaiter).
  • Forfaiter discounts the LC at a rate reflecting 2-year risk and pays the exporter immediately (say USD 4,60,000 after discount).
  • Forfaiter waits 2 years and collects USD 5,00,000 from the German importer.
  • Exporter has zero collection risk — the forfaiter bears it entirely.

Key Point: This is always without recourse — if the German buyer defaults, the exporter is NOT liable.

⚠️ Common exam mistakes

  • Confusing forfaiting with factoring: forfaiting is always without recourse and always secured; factoring can be with or without recourse and is usually unsecured.
  • Thinking forfaiting can be used for domestic receivables — it is used exclusively for export (international) receivables.
  • Forgetting that forfaiting always requires security (bank guarantee or LC), unlike factoring which typically relies on debtor creditworthiness.
  • Assuming both cover the same time horizon: factoring is short-term (up to 180 days) while forfaiting covers medium/long-term (6 months to 5 years).
Reference:
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