Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini

Konteksts: [..] No forward exchange transactions, options, transactions involving the issue of debt securities with a commitment to repurchase all or part of the issue before maturity of any similar transactions shall be regarded as sale and repurchase transactions within the meaning of this Article. [..]
Avots: Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)