# Repurchase agreement, book entry of repurchase operations

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- Post ID: 591502
- Modified: 2023-07-25T21:12:29+00:00
- Language: en

## Definition

In the central bank's balance sheet, a repurchase agreement is recorded as collateralized borrowing on the liabilities side of the balance sheet. On the assets side, the assets serving as collateral are posted. A reverse repurchase agreement (reverse repo) is shown as collateralized borrowing on the assets side of the balance sheet for the amount of the loan. - See Deutsche Bundesbank Annual Report 2006, p. 130, p. 132 (accounting principles). Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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