11.5.5 基于应收账款的融资-Receivables based finance
标准定义区分了基于应收账款的贷款或预付款和应收账款购买的法律结构。这些术语定义如下:
The standard definitions differentiate between the legal constructs of a loan or advance against receivables and receivables purchase. These terms are defined as follows:
基于应收账款的贷款或预付款 –融资将从当前或未来贸易的应收账款预计产生的资金中偿还。
Loan or advance against receivables – “financing made available [. . .] on the expectation of repayment from funds generated from current or future trade receivables.”
应收款购买 – 货物或服务的卖方通过出售全部或部分货物或部分货物对应的应收账款获得融资,融资与对应的货物或服务有关。
Receivables purchase – sellers of goods or services obtain financing by selling all or a part of their receivables relating to those goods or services to the finance provider.
(GSCFF, 2016)
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