Overnight (hanya satu hari) and term repo, dengan tanggal jatuh tempo yang disepakati kedua beedua belah pihak dalam Repurchase Agreement, bisa sampai 1 (satu) bulan atau lebih. Reverse pension arrangements (RRPs) are the end of a repurchase agreement. These instruments are also called secured loans, buy/sell back loans and sell/buy back loans. In essence, rest and reverse rest are two sides of the same coin – or rather transaction – that reflect the role of each party. A repo is an agreement between the parties where the buyer agrees to temporarily purchase a basket or group of securities for a specified period of time. The buyer agrees to resell these same assets to the original owner at a slightly higher price, using a reverse-pension agreement. Can the object of a repo operation be an object (z.B. a good) and the difference between the purchase price and the sale price is recorded in COGS and not in interest costs? This is a good article. Thank you very much, Mr Darma. While a retirement transaction involves a sale of assets, it is treated as a loan for tax and accounting purposes.
In Sell/Buy Back Repo transactions, there are two transfer processes. For example; Assuming broker A makes repo sales with bank B, on the first day of settlement (commonly referred to as the first part), there will be a transfer of securities from broker A to bank B, followed by the transfer of funds from bank B to broker A. While on the second settlement day (commonly referred to as the second part, which is also the maturity of The Repo), the same amount and instrument of securities are carried over from Bank B to Broker A, followed by the transfer of funds in accordance with the agreement between Broker A and Bank B. For the party who sells the security (and agrees to buy it back in the future), it is a retirement transaction (PR) or repo; For the party at the other end of the transaction (purchase of the security and acceptance of the sale in the future), this is a Reverse Repurchase Agreement (RRP) or reverse repo. There is also a risk that the securities in question will be amortized before the maturity date, in which case the lender may lose money in the transaction. This time risk is the reason why the shortest trades during redemptions generate the most favorable returns. Retirement activities (repo or PR) and reverse retirement activities (RSO) are two important tools used by many large financial institutions, banks and some businesses. These short-term agreements offer temporary credit opportunities that help finance day-to-day operations.
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