easy · Asset-Backed Securities

What is the primary factor that courts look at to distinguish a 'True Sale' from a 'Disguised Financing'?

  1. Whether the originator used an expensive law firm to draft the documents.
  2. The color of the paper used for the final contract.
  3. The economic substance of the transaction rather than just its legal form.
  4. The number of pages in the offering circular.

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