I'm not sure that SIV would expose itself in the way described....

I'm not sure that SIV would expose itself in the way described. SH could act as a sales adviser/broker but I'm not sure they would ever get their grubby hands on the money. I suspect that SIV has a series of supply agreements with the equipment manufacturer and, to the extent that equipment is displayed in the SH showroom, SH gets a spotters fee of some type. I further suspect that SIV would pay the equipment supplier directly on agreed credit terms of (say) 30 days after sale. Finally, the renter has to meet the credit/security requirements, has a contract with SIV and would have the subsequent legal responsibility for the loan and its repayments. .   

As to the equipment on display on the SIV website I make 3 comments:

1. The displayed sale price is likely to be higher than the carrying value of the asset

2. If their prices are too high then the equipment would not see

3. In the current environment the external auditors would be "crawling all over" the SIV asset book

I guess we wait to see if it is material; SIV will have to update guidance if so!