"Aging" (also called "aging balance") is a report generated at regular intervals by a company and describing the breakdown of certain financial and/or Trade receivables by debtor and due date. This is particularly used in the context of a securitization, valuation during a change of control or for Working capital management to detect any adverse evolution in the performance of the securitised portfolio.

(See Chapter 48 Bankruptcy and restructuring of the Vernimmen) )

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