Inside of a securities lending transaction, the securities lender (transferor) acknowledges on its equilibrium sheet securities received as collateral that it could promote or repledge. No, the transaction falls outside the scope of ASC 860. The counterparty (believe in) would be the issuer on the certificates surrendered by the reporting https://edwardf689wvs9.activablog.com/35363009/860-cash-an-overview