repurchase transaction 中文意思是什麼
repurchase transaction
解釋
購回交易- repurchase : 購回
- transaction : n 1 辦理，處理；交易；業務，事務。2 【法律】和解。3 〈pl 〉（學會等的）會議記錄；學報。4 【心理學...
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For the sale of a financial asset with a repurchase agreement, if the asset to be repurchased by the transferor is identical with or substantially identical with the sold financial asset, and if the repurchase price is fixed or is the original sales price plus a reasonable return, the sold financial asset shall not be stopped to recognize, for example, selling any bonds through a buyout repo or a pledged repo transaction
（一）在附回購協議的金融資產出售中，轉出方將予回購的資產與售出的金融資產相同或實質上相同、回購價格固定或是原售價加上合理回報的，不應當終止確認所出售的金融資產，如採用買斷式回購、質押式回購交易賣出債券等。
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