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Microlesson · 5-min read

Forfaiting — Features and Difference from Factoring

## Forfaiting: Export Financing Without Recourse

### What is Forfaiting?

Forfaiting is a form of export financing where the exporter sells the rights to trade receivables (typically medium- to long-term) to a forfaiter and receives instant cash, on a non-recourse basis.

### Salient Features

1. Motivates exporters to explore new geographies — payment is assured.

2. Deferred payment for importer — overseas buyer can import goods/services on deferred payment terms.

3. Reduced transaction costs — exporter avoids the complexities of international trade transactions.

4. Frees up working capital — exporter can scale operations using cash received upfront.

5. Competitive import financing — importers avail forfaiting from international financial institutions at competitive rates.

### Factoring vs Forfaiting — Comparison

ParticularsFactoringForfaiting
MeaningSale of receivables to a factor for immediate cashExport financing: exporter sells rights to trade receivables to a forfaiter for instant cash
RecourseMay be Recourse OR Non-recourseAlways Non-recourse
Amount paid80% – 90% upfront100% of value of exported goods
Type of receivablesDomestic OR internationalInternational only
Who bears costSeller (factor commission/fees)Overseas buyer bears the forfaiting cost
Secondary marketNone — transaction complete once soldYes — receivables can be traded, enhancing liquidity

### Quick Memory Trick

FORFaiting → FOReign + Full payment + non-Recourse + Full secondary market

Factoring → domestic-friendly, partial advance, may have recourse

Worked example

### Example 1

Scenario: An Indian exporter sells machinery worth $1,000,000 to a German buyer payable over 3 years. The exporter approaches a forfaiter who discounts the bills/promissory notes and pays the exporter the present value upfront (close to 100% of face value less discount). The exporter is now free of credit risk and exchange risk; the German importer bears the forfaiting charges built into the pricing.

⚠️ Common exam mistakes

  • Saying forfaiting has recourse — it is ALWAYS non-recourse.
  • Stating forfaiting covers domestic receivables — it is for INTERNATIONAL trade only.
  • Confusing who bears the cost — in forfaiting, the IMPORTER (overseas buyer) bears it.
  • Forgetting that forfaiting has a SECONDARY market while factoring does not.
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