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JoeyDVivre

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tT
发表于 2013-4-3 22:16 | 只看该作者

FSA - Techniques

accounts, increase, holding, instead, assets
Why does holding securitized accounts receivables on the Balance Sheet instead of Off B/S increase both assets AND liabilities?

 

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dvilayphet

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发表于 2013-4-3 22:20 | 只看该作者
Because you are treating it as securitized borrowing - so you increase assets to account for the receivables and liabilities to account for the “loan”

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