Bilateral repurchase agreement and Carrying amount: Difference between pages

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(Bilateral repo).
''Financial reporting''.


A repurchase agreement (repo) between two parties.  
The carrying amount of an asset is the amount at which the asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses.


The corporate investor in a bilateral repo is responsible for administrative processes including confirmation and settlement of the trade and the daily collateral management.
Also known as the ''carrying value''.
 
This arrangement differs from a tri-party repo, under which an agent acts as an intermediary between the two principal parties and deals with related administrative processes.




== See also ==
== See also ==
* [[Collateral]]
* [[Balance sheet]]
* [[Haircut]]
* [[Depreciation]]
* [[Repurchase agreement]]
* [[Fixed assets]]
* [[Reverse repurchase agreement]]
* [[FRS 102]]
* [[Security]]
* [[Goodwill]]
* [[Tri-party repurchase agreement]]
* [[IAS 2]]
 
* [[IAS 36]]
 
* [[IFRS 9]]
== References ==
* [[Impaired loan]]
1. http://tiny.cc/fqqhow
* [[Impairment]]
* [[Net book value]]
* [[Net realisable value]]


[[Category:Cash_management]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Liquidity_management]]

Revision as of 14:59, 1 March 2018

Financial reporting.

The carrying amount of an asset is the amount at which the asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses.

Also known as the carrying value.


See also

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