Definition

is a contract under which the seller of securities, such as Treasury Bills, agrees to buy them back at a specified time and price. Also called repurchase agreement or buyback.

Use cases, Example & Why it matters

Use cases

- Used in treasury and financial management for funding, investment, and risk decisions.
- Used to evaluate cash flows, financing costs, and capital structure.

Example

- Example: Finance teams use **REPO** when planning funding needs and managing cash and risk.

Why it matters

- Why it matters: Supports liquidity and risk control and improves the quality of financing and investment decisions.

Related terms

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