rachat externe des WI et des L

[Laddoled]

Hello Everyone,
I need some help with these terms. They appear in the context of a letter of tax considerations and advice being given to a company:

Dans notre approche, la dette permettant le rachat externe des WI et des L permet de créer deux actifs distincts...
(...)

I would really appreciate any input!

 

[atcheque]

Bonjour,

I guess it's a reference to previous terms.