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a transfer of the ownership of the right of claim to a third party, the assignment of a receivable is one of the oldest types of finance. in the current economic environment, it is a renewal and meets multiple objectives: for an investor's investment in the acquisition of debt, credit for a business contrenpartie of an assignment of a receivable.porteteuille mobilization or refinancing of the bank for a credit. in addition, the development of trade receivables discounted resulted in the emergence of a secondary market in which claims to both investors and debtors of receivables, which can make up their own debt, with the benefit of discount
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