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What is a “financial institution”? That is a critical question when it comes to assessing the validity of many loan transfers. A decision from the Court of Appeal in the case Essar v Argo has provided a broad definition that will please some, though the position of some purchasers of secondary loans is still not clear, writes Dominic Griffiths, finance partner, Mayer Brown Rowe & Maw LLP, London.

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