The risk in selling the debt receivables " retained earnings " is one the shelf depreciation noted to time as well return shipping as in you can't get blood from a stone then there is the lost interest on capital as well the cost of capital to take into account.
These risks can be sold using the receivables as collateral this will give a positive figure to the retained earnings and will be reflected by how much of the risk is sold. example
(90)- 100 = 10 as a positive returned earnings.
Credit card debt by consumers is a good example due to the lag time of payment. Should one see a negative around the figure it will be the risk minus the capital surplus and share holders equity that establishes the share holders equity and future credit to the company.
The selling of the receivables will always indicate the shrinking of the margin available some times to where you may get a negative return on share holders equity.
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