内容

目次

Part I. General Principles -1. Introduction -2. Summary of True Sales Rules -3. Legal Concepts Relevant to True Sales and Recharacterisation -4. Meaning of a True Sale -5. Does the Character of the Transaction Matter? -6. English Law Relating to True Sales and Their Recharacterisation -7. Fixed and Floating Charges -8. “Substance Over Form” -9. Cross-Border Transactions -10. The operation of the Agreement and Subsequent behaviour of the Parties -11. Policy Factors -12. The Meaning of a Sham -13. The Effect of Pricing by Reference to Financing Returns -14. Back-up Security -15. Law Reform-Past and Present -16. Unwinding of Transactions, in Particular on Insolvency -17. Regulatory and Accounting Matters and Potential Liability for Wrongful Accounting -18. Taxation Part II. Specific Transactions -19. Receivables Purchase Transactions -20. Securitisation -21. Participation Transactions -22. Repurchase Transactions Involving Goods -23. Repurchase Transactions Involving Securities -24. Securities lending Transactions -25. 1995 ISDA Credit Support Annex (Bilateral Form - Transfer) -26. Leasing Transactions