Case 18-2 Transfer of Financial Assets Health Provider (the \"company\") offers health-care-related services. To reduce administrative obligations and to allow for additional nancing options for its patients, the company enters into a health services nancing agreement (the \"agreement\") with an unrelated third-party nancial institution (the \"bank\"). Under the agreement, the company's patients have the option of requesting that the company transfer its receivables to the bank. Once such a request is made, the following would occur: 0 The company would transfer the patient's receivables to the bank. 0 The bank would pay the company the balance of the receivables in cash. 0 Because the bank would now hold the receivables from the patient, the patient and bank would enter into a low-interest loan agreement to stipulate the repayment terms. The agreement between the company and the bank contains the following additional provisions: 0 Repurchase obligation: the company is required to repurchase the transferred receivables from the bank upon the occurrence of any of the following