First leg and PPE: Difference between pages

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imported>Doug Williamson
(Create page. Source: UK Money Markets Code April 2017: http://www.bankofengland.co.uk/markets/Documents/money/code/ukmoneymarketscode.pdf)
 
imported>Doug Williamson
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''Repurchase agreements''
1. ''Financial reporting - balance sheet - assets''.


A securities repurchase agreement ('repo') involves a pair of trades with the same counterparty in the same security.
Property, Plant and Equipment.


The second trade reverses the initial sale and purchase, but at a later date and different price.
A widely used classification of non-current assets.




The first leg is the first trade in the repo.
2. ''Health and safety - medical practice - COVID-19''.


It is also known as the opening, starting, near, or onside leg.
Personal Protective Equipment.
 
Especially that used by health care professionals.




== See also ==
== See also ==
* [[Closing leg]]
* [[Balance sheet]]
* [[Near leg]]
* [[Capital expenditure]]
* [[Repo rate]]
* [[Capitalisation]]
* [[Repurchase agreement]]
* [[Capitalise]]
 
* [[COVID-19]]
* [[Current assets]]
* [[Fixed assets]]
* [[FRS 102]]
* [[IAS 16]]
* [[Impairment]]
* [[Non-current assets]]
* [[Property, plant and equipment]]
* [[Useful economic life]]


[http://www.treasurers.org/repos  ACT briefing note: Practical steps to investing in Repos ]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]

Latest revision as of 12:03, 31 January 2023

1. Financial reporting - balance sheet - assets.

Property, Plant and Equipment.

A widely used classification of non-current assets.


2. Health and safety - medical practice - COVID-19.

Personal Protective Equipment.

Especially that used by health care professionals.


See also