Source · Select Committees · Business and Trade Committee

Recommendation 16

16 Not Addressed

GFG Alliance’s reported engagement in circular trading, or REPO structures, exacerbated a concentration risk to...

Conclusion
GFG Alliance’s reported engagement in circular trading, or REPO structures, exacerbated a concentration risk to Greensill Capital by raising large amounts of working capital against invoices created to raise finance instead of selling steel to genuine customers. (Paragraph 86) 64 Liberty Steel and the Future of the UK Steel Industry
Government response summary AI-generated
The government's response thanks the Committee for agreement on the inappropriateness of a grant to GFG Alliance, without addressing the conclusion regarding GFG Alliance's circular trading practices.
Summary of the government's response below — read the verbatim text to verify.
Government Response Not Addressed
HM Government · verbatim extract Not Addressed
25. The International Accounting Standards Board (IASB) has an active project on its agenda in respect of supply chain finance (reverse factoring) arrangements. On 26 November 2021, the IASB issued an Exposure Draft which proposed amendments to IAS: 7 Statement of Cash Flows and IFRS: 7 Financial Instrument Disclosures.
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