As regards income from selling repurchase securities, it is required to make disclosure of the beginning balance, ending balance and the agreed repurchase price at maturity of each trading place.

卖出回购证券款，应按交易场所披露期末、期初数和到期约定回购金额。

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The sale comes with the agreement that the seller will repurchase the securities at a higher price.

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In October the group sent BofA a letter demanding that it repurchase the soured mortgage securities.

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If they sell bonds they do not own, then they can use a repurchase agreement to ensure that they will have the securities they have agreed to deliver in the future.

ECONOMIST: Repurchase agreements