A&Z Inc. has recently experienced cash shortfall and is seeking to find a solution. After an hour-long meeting and review of its financial situation, the CFO of the company mentioned that the company has significant amount of accounts receivable outstanding from foreign buyers that is blocking the company's working capital and recommended the use a trade finance tool that enables A&Z to bring in cash by selling medium-term foreign accounts receivable at a discount, on a "without recourse" basis. This instrument is commonly known as: O Factoring O Forfaiting O Margining O Collection