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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 2 para 99

Sch 2 para 99 Sale and option to resell transaction

“ Sale and option to resell transaction ” means a transaction which involves the transfer by a credit institution or customer (“ the transferor ”) to another credit institution or customer (“ the transferee ”) of assets subject to an agreement that the transferee is entitled to require the subsequent transfer of the same assets, or (in the case of fungible assets) equivalent assets, back to the transferor at the purchase price or another price agreed in advance on a date specified or to be specified.

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