Definition: Non-repayable margin

SNA 1993

Non-repayable margins reduce a financial liability created under a financial derivative contract; the entity that pays a non-repayable margin no longer retains ownership of the margin nor has the right to the risks and rewards of ownership, such as the receipt of income or exposure to holding gains and losses.
Source:
United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993, § 11.43
Created:
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