Assertion: contractual obligation | /r/CapableOf | pass those cash flows
Facets:
value: under an arrangement
type: MANNER
value: on
type: TRANSITIVE-OBJECT
Source sentences:
text: An asset is transferred if either the entity has transferred the contractual rights to receive the cash flows, or the entity has retained the contractual rights to receive the cash flows from the asset, but has assumed a contractual obligation to pass those cash flows on under an arrangement that meets the following three conditions: [IAS 39.17-19]