Final Factoring With Recourse (IAS IFRS) is intended for companies which, for purposes such as stock exchange listing or membership in industrial groups subject to periodic examination by financial analysts, have an interest in maintaining predetermined credit rotation standards, liquidity indexes or incidence of working capital on total assets.

This operation allows the transferor to obtain final payment of the amount of the credit transferred at a price agreed on with the Factor and in the presence of certain, liquid, collectible transferred credits, excluding all possibilities of regression by the Factor.

Advance and final collection of the transferred credit therefore allows the transferor to improve working capital structure and related indicators in financial statements.