Each year members of our editorial board are invited to write a short article about the year that was and that which is yet to come; any matters relating to the factoring industry, market conditions, the choice is theirs. This week in the second part of this review, Josep Selles, Managing Director Eurofactor Hispania S.A., Mark Mandula, Managing Partner United Capital Fun ding USA and Andrzej Zbikowski, General Manager ING Commercial Finance Polska SA offer their thoughts to us…