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It depends of course!
If you securitize A/R without consolidating the SPE, your A/R drop by the amount that you securitized), so A/R goes down...think of ratios that depend on A/R.
If you consolidate the SPE, then A/R does not change.
Also, you have another asset added, which is the investment in the SPE. |
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发表于 2011-7-13 16:10
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