Transakcije prodaje in ponovnega nakupa so transakcije, pri katerih kreditna institucija ali stranka ("prenosnik") prenese sredstva na drugo kreditno institucijo ali stranko ("prevzemnik"), na primer blagajniški zapisi, dolgovi ali prenosljivi vrednostni papirji, če je dogovorjeno, da se ista sredstva pozneje spet prenesejo prenosniku za določeno ceno.
Sale and repurchase transactions shall mean transactions which involve the transfer by a credit institution or customer (the 'transferor') to another credit institution or customer (the 'transferee') of assets, for example, bills, debts or transferable securities, subject to an agreement that the same assets will subsequently be transferred back to the transferor at a specified price.