financial advisor as reasonable price for transfer of assets that has taken into account credit enhancement for securitization, providing that such financial advisor shall not be the financial advisor of the

value in accordance with the accounting standards; (2) value determined by the financial advisor as reasonable price for transfer of assets that has taken into account credit enhancement for

into account credit enhancement for securitization, providing that such financial advisor shall not be the financial advisor of the project. Section 21. The provisions of Section 15, Section 16, Section