From your lender’s standpoint, the securities obtained are deemed proceeds of the sale or borrowing under ASC 860, Inspite of their characterization as collateral in the typical securities lending agreement. BC40. The Board chose to define the term repurchase-to-maturity transaction to clearly explain the precise transaction that qualifies for your https://angelolbiot.blogdiloz.com/35397599/not-known-factual-statements-about-860-cash