Definition: Securities repurchase agreement
European System of Accounts (ESA)
Arrangement involving the provision of securities like debt securities or shares in exchange for cash or other means of payment,with a commitment to repurchase the same or similar securities at a fixed price. The commitment to repurchase may be either on a specified future date or an "open" maturity.
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013