Borrowed securities amount

Borrowed securities amounts are certain liabilities of an entity that relate to reciprocal purchase agreements, sell-buyback arrangements and securities loan arrangements.

A borrowed securities amount is relevant to calculating adjusted average debt and non-debt liabilities for financial entities.

An entity's borrowed securities amount at a point in time is the total of its liabilities that meet the following conditions:

  • the value of the liabilities is calculated by reference to the value, at that time, of the securities the entity has short sold
  • at that time, the entity has settled the sale using securities it acquired under one of the following arrangements
    • a reciprocal purchase agreement
    • a sell-buyback arrangement
    • a securities loan arrangement.

See also:

Last modified: 09 Mar 2016QC 48157