# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 183

Extent: E+W+S+N.I.

‘ Repurchase agreements ’ ( ‘ repos ’ ) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date. Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘ Repurchase agreements ’ ( ‘ repos ’ ). Amounts received by the institution in exchange for financial assets transferred to a third party ( ‘ temporary acquirer ’ ) shall be classified under ‘ repurchase agreements ’ where there is a commitment to reverse the operation and not merely an option to do so. Repurchase agreements shall also include repo-type operations which may include:

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/14/division/183 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-14/division-183
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.