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The SEC's rules have been troubling high-tech start-ups.

Many forms of security are commonly used as a means of eliminating credit risk and assuring payment.

According to a May 1998 Ernst & Young survey, 87% of respondents thought the incidence of fraud would increase over the next five years, yet fewer than half had taken the necessary cost-effective steps to protect themselves.

Noronha - Advogados London

Houthoff Buruma Amsterdam

Dragsted Schlüter Aros Law FirmCopenhagen

Gómez Pinzón & Asociados Bogotá

Clifford Chance has advised Deutsche Bank on the first securitization of receivables from a single airline lessee in Europe — a euro 195 million ($210 million) deal for Iberia. The transaction applies a well-developed US structure in Europe for the first time, creating a product that could radically change air finance in the region. It allows single airlines to raise money through securitization as an alternative to the conventional bank-loan and leasing markets, which are increasingly expensive and becoming less liquid.

Spain

Dragsted Schlüter Helmer Nielsen, the largest law firm in Denmark, has announced that it is merging with fellow Danish firm Aros Advokater. The combined firm will have more than 160 lawyers, including 55 partners. The new firm will be called Dragsted Schlüter Aros Law Firm