For purchased corporate receivables, refundable purchase price discounts, collaterals or partial guarantees that provide first loss protection for default losses, dilution losses, or both, may be treated as a first loss protection by the purchaser of the receivables or by the beneficiary of the collateral or of the partial guarantee in accordance with Subsections 2 and 3 of Section 3 of Chapter 5.
Maidir le hearraí infhaighte ceannaithe corparáideacha, lascainí ceannaigh inaisíoctha, ráthaíochtaí comhthaobhachta nó páirteacha a thugann cosaint chéadchaillteanais ar chaillteanais mhainneachtana, chaillteanais chaolúcháin, nó an dá chineál caillteanais sin, féadfaidh ceannaitheoir na n-earraí infhaighte nó tairbhí na ráthaíochta comhthaobhachta nó páirtí iad a láimhseáil mar chosaint chéadchaillteanais i gcomhréir le Foroinn 2 agus Foroinn 3 i Roinn 3 de Chaibidil 5.