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ECB glossary

realised gains or losses

Gains/losses arising from the difference between the sale price of a balance sheet item and its (adjusted) cost.


An amount set aside out of distributable profits, which is not intended to meet any specific liability, contingency or expected diminution in value of assets known to exist at the balance sheet date.

revaluation accounts

Balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price, when the latter is higher than the former in the case of assets, and when the latter is lower than the former in the case of liabilities. They include differences in both price quotation and/or market exchange rates.

reverse repo

See reverse sale and repurchase agreement ("reverse repo")

reverse sale and repurchase agreement ("reverse repo")

A contract under which a holder of cash agrees to the purchase of an asset and, simultaneously, agrees to re-sell the asset for an agreed price on demand, or after a stated time, or in the event of a particular contingency. Sometimes a repo transaction is agreed via a third party ("triparty repo"). See also repurchase agreement

reverse transaction

An operation whereby the central bank buys or sells assets under a repurchase agreement or conducts credit operations against collateral.