Commercial Metals CMC US — Transfersof Trade Receivables Noncash Increaseto Deferred Purchase Price

Similar metrics at other companies

JBLNorth America — Deferred Purchase Price Receivable

$300M—

JBLNon Us — Deferred Purchase Price Receivable

$335.5M—

TRMBTransportation — Acquired deferred revenue adjustment

$0-100%

IBMGross proceeds from transfers of notes and accounts receivable trade

$950M-9.5%

FISCorporate and Other — Acquisition deferred revenue adjustment

$0—

AHRNoncash Or Part Noncash Acquisition And Disposals Accounts And Other Receivables Assumed

——

Questions, answered.

What does US — transfersof trade receivables noncash increaseto deferred purchase price mean?

Non-cash additions to the amount held back by the buyer of receivables.

How do you interpret US — transfersof trade receivables noncash increaseto deferred purchase price?

Increases may signal adjustments in the valuation of the retained interest or changes in the underlying credit risk profile.

How does US — transfersof trade receivables noncash increaseto deferred purchase price compare across companies?

Specific to the accounting treatment of securitization and factoring arrangements.