Global Asset Based Lending Guide

The global asset‑based lending (ABL) market has entered a period of sustained expansion, surpassing the USD1 trillion mark in 2026 as demand for flexible, collateral‑driven financing accelerates across regions.

Asset‑based lending is an increasingly important instrument for multinational borrowers and lenders navigating varying legal, insolvency, and collateral regimes.

Despite its rapid global growth, cross‑border ABL transactions still face a range of legal complexities that can materially impact deal structuring, collateral enforceability, and lender protections.

Our updated guide for 2026 provides a freshly updated overview of the legal frameworks and considerations across 20 jurisdictions around the world, helping funders, intermediaries and corporates in relation to structuring cross-border ABL transactions.

For this 2026 edition, we cover the US and Canada and Ireland for the first time. We also provide a snapshot for each jurisdiction to give quick insight into the key considerations. Happily, we can report on various examples of law reform since the previous edition of this guide which make ABL facilities easier to implement.