I was pleasantly surprised.
As you know, Dean, I am a big Loroso fan.
Actually, just like Lenny, I find these puzzles usually harder than the Anax ones, but I also have to say: not today.

Everything fell in place very quickly, and certainly in the North.
As one who knows a bit about Portugal, BOA VISTA was clear enough [the Brazilians speak Portuguese].
CASH BOOK was no problem to enter, but the explanation was.
Gaufrid’s help was much needed here. In the meantime, I should have known that Loroso (in all his disguises) doesn’t like the term “Spoonerism” – he got his way around it on several other occasions.

Relatively easy puzzle, well clued, with a “theme” that is totally appropriate for the FT, but doesn’t appeal to me at all.
I don’t think I would ever like to write a crossword with a City theme like this, but it was nonetheless a very enjoyable solve.

Luckily, our last one in was GARRISON (20d).
Why? Because of the smile that ‘No Sir’ raised.
A happy ending to a good puzzle, that started with some twinkling in the eye too (IN ONE).

Thanks Jed & Loroso (or whatever you call yourself whenever ).

I failed on 2d and couldn’t explain 17d although the answer seemed obvious. The fact that, “Initially confused, … “, gives a letter C to start the solution just resulted in Jan confusedly wondering where ASHBOOK came from. Maybe it could have been muddled or even exchanged to fit the financial theme.

Spooner indeed. Yes, I avoid him if I can. It’s just unfortunate that in cryptic parlance we have so little to choose from to indicate the S******ism – my choice at this clue was far from original.

Thanks for all your comments.

I found it easier than yesterday’s Anax, with just a few real testers, so I suppose I’m with crypticsue on Anax v Loroso. It was also – surprisingly? – easier than Bonxie in the Guardian today, I thought.

I also had trouble with outstroke, which is in the online dictionaries but I have not been able to find in the old-fashioned printed versions. Presumably Loroso thought that the Cash Book clue would be too easy if he mentioned the word Spooner. I too, was not able to parse garrison, thanks Jed.

I liked the FT-friendly theme. Readers of the FT may not be keen on Loan Shark being used as a synonym for Lender. Presumably the question mark is intended to cover the DBE.

It is BASH (go) COOK (falsify) with the first letters interchanged (initially confused).