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  • B

    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