11.4.2 贷款或预支类-Loan or advance-based category
定义:货物或服务的卖方向融资提供者借款。贷款或预付款是期望从销售商品或服务的收益中偿还的。
The defining characteristic of this category is that the seller of goods or services obtains finance by borrowing from the finance provider. The loan or advance is made in the expectation that it will be repaid from proceeds of the sale of goods or services.
融资提供人可能准备在不转让应收账款的情况下发放贷款。应收账款只是一个好的还款来源。或者，融资提供人可以通过应收款的转让获得担保。
The finance provider may be prepared to grant the loan without taking an assignment of the receivable, deriving comfort from the knowledge that there is a good source of repayment. Alternatively, the finance provider may be secured by the assignment of the receivable.
虽然转让应收款的过程类似于应收款购买类别中规定的真正销售模式，但在这种情况下，资产的所有权不会转移给融资提供人。取而代之的，融资提供人是在资产中获得担保权益。
Though the process of assigning the receivable is similar to the true‑sale model set out in the receivables purchase category, in this case, ownership of the asset does not transfer to the finance provider.Instead, the finance provider gets a security interest in the asset.
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