Sale and Repurchase Agreements

Ron Paterson

Chapter 7 in Off Balance Sheet Finance, 1993, pp 57-67 from Palgrave Macmillan

Abstract: Abstract Transactions of this kind can take many forms, but the essential feature which unites them is that the company which purports to have sold the asset in question has not relinquished all the risks and rewards associated with the asset in the manner which would have been expected of a normal sale. This may be because it has the right and/or the obligation to reacquire the asset at some time or because it will continue to participate in the profit or loss earned on the asset’s subsequent sale to a third party.

Keywords: Balance Sheet; Call Option; Application Note; Reporting Company; Rental Income (search for similar items in EconPapers)
Date: 1993
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DOI: 10.1007/978-1-349-12613-2_7

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