is the price in a hypothetical transaction at the measurement date in the market in which the reporting entity would transact for the asset or liability
In a yield-maintenance agreement:
The securities repurchased have the same stated interest rate as, and maturities similar to, the securities sold and are generally priced to result in substantially the same yield is known as:
The two most common types of dollar rolls are:
As defined in Accounting Standards Codification, dollar purchase agreements are the agreements to sell and repurchase similar and identical securities.