Do you need an off balance sheet treatment ?



Deconsolidation factoring is aimed at any company wishing to improve its balance sheet presentation by removing all or part of its client receivables from its assets, without generating any financial debt.

Societe Generale Factoring has the ability to advise on the set up of non-recourse programs with deconsolidation objectives within the main accounting norms (IFRS, US GAAP, French GAAP …) and on various geographies.

This type of program remains subject to the approval of the company’s auditors authorized to judge the conformity of the programme against the accounting standards that apply.

Depending on the characteristics of your activity, our experts advise you on off balance sheet treatments.


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