Accounting of Financial Institutions

Can you help me understand this Accounting question?

1-What do you mean by Securitization? Explain

A Types of Securitization

B Which was the first non-assets, backed Securitization deal in Saudi Arabia?

2-Pass a journal entries in the books of lease contract by creating lease receivable at its net investment in which is equal to the minimum lease payments discounted at the rate of interest implicit in the lease.

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