SWEDEN Law and Practice Contributed by: Albert Wållgren, Henrik Ossborn and Lionardo Ojeda, Advokatfirman Vinge KB
8.2 Dealing With Legal Issues A legal opinion addressing a true sale, among other things, is usually obtained in order to sup - port a derecognition of the underlying financial assets in the originator’s balance sheet. As previously mentioned, the accounting analy - sis of a transfer of assets will be separate from the legal analysis; however, in most cases a legal opinion will be necessary to achieve a derecog - nition from an accounting perspective.
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