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aquaculture

04/14/18 6:11 AM

#134737 RE: modes948 #134733

I have understood it as a technicallity, which blows up the balance.

You issue collateral which is owed back to the company. If they are returned, they must be eliminated and the value disappears from the balance. Same happens if they are not returned. In such a case, I believe you also book a loss on the income/loss statement