General assignment of book debts is a frequently used financing contract. Jurisprudence and doctrine have not yet determined its juridical nature in a sure and definitive way. They have qualified it as a pledge, a conditional sale, a giving in payment, a mortgage, a cession en pleine propriété à titre de garantie. Proposed in Quebec, France and England, these various qualifications nevertheless indicate that identital contracts having an identity of finality must correspond to a unity of juridical nature. The author then observes that this contract could well be a fiducia cum creditore or contract of fiduciary transfer already known in Roman Law.
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