As guardians of the client’s balance sheet, Finance must first determine if the transaction really helps the bottom line, then they have to properly account for the trade credits. The typical corporate trade transaction takes an underperforming asset (inventory, real estate, equipment, etc.) and restores its original value, thus saving the client millions of dollars of potential losses. Finance needs to make sure that the company has acted properly, that the trade credits were valued correctly and that the other constituent departments did sufficient and fair due diligence. As long as those conditions are met (which can be guaranteed prior to executing an agreement), then Finance has acted responsibly and served the best interest of the firm.