信託

China ‘fake equity’ court ruling threatens shadow banks

A court ruling in a fourth-tier Chinese city has exposed legal risks from investment in “fake equity” by shadow banks, carrying potentially broad implications for the $2.6tn industry.

Trusts have emerged as the biggest source of non-bank lending in recent years, with assets under management reaching Rmb18.2tn ($2.6tn) at the end of September. That places trusts second only to commercial banks and ahead of insurance companies and securities brokerages.

Some trust investments are classified as loans but a significant portion is instead labelled as equity. These deals typically involve an “equity” investment paired with a repurchase agreement, which requires the investee to buy back its equity along with a fixed dividend at a specified date. The repo essentially transforms the equity financing into a debt-like arrangement.

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