Hi!
I have no particular experience in such transactions, but as far as I know, there are no special rules in Switzerland for such cases. Therefore, I would apply general accounting principles and common sense:
By the transferor, you should record the loan receivable and liability for cash collateral.
By the transferee, it would be reverse.
But this is just my guess. If you get feedback from someone who has done this, let me know.
Best regards
