This is applicable to Specific Accounting Standard No. 23 - Financial Asset Transfer. True sales is the business language of asset securitization. The accounting language is called derecognition of financial assets. The specific accounting treatment is also divided into overall derecognition and partial derecognition. The general treatment is the write-off of the derecognized part of the assets (and impairment provisions). The financial assets received after the payment is transferred - the financial liabilities assumed after the transfer - terminated The recognized book value of the asset = transfer income, which is included in the current profit and loss. Specifically, look at the examples on pages 405-408 of the explanation of corporate accounting standards.