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).
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