12 March 2026

Global Asset Based Lending Guide

The second edition of our guide to the legal framework for asset-based lending in 20 jurisdictions

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.

“Now is the time to get up to speed and engaged with international ABL. An unprecedented number of funders are expanding their offerings. At the same time new acquisition funds are entering into the market. For them and existing players the ability to leverage assets through ABL and thereby increase the equity yield, is proving compelling.“

Sarah Day, Partner, UK

“We advise clients across the full capital structure, where demand for asset-based lending is growing year-on-year. The market remains challenging for acquisition financings that integrate ABL, but we continue to successfully deliver such tailored solutions. The ABL Guide is a valuable tool for anyone looking to deploy or attract ABL cross-border.“

Adam Abou Habaga, Partner, Netherlands

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