CESJA jest jednym ze sposobów zabezpieczenia zwrotu pożyczonych środków i polega na spłacie należności kredytobiorcy przez osobę trzecią. Taka sytuacja potocznie nazywana jest przejęciem długu lub przelewem wierzytelności. Cesja może dotyczyć nie tylko kredytów, ale każdego rodzaju wierzytelności.
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