Buy-and-sell business refers to the financing behavior of commercial banks (reverse repurchase parties, that is, capital lenders) and financial institutions (positive repurchase parties, that is, financial intermediaries) to buy financial assets according to the agreement, and then sell them back to financial institutions at the agreed price on the maturity date.

For example, a bank wants to give a loan to a big customer, but it can't let it go because of the limited credit line. Banks look for trust companies, set up a single trust and give loans to enterprises. The bank looks for another bank to buy a trust, and the first bank sends a letter to the bank that bought the trust, and buys back the trust income right at a premium after the trust expires.

Extended data:

1. Buy assets for resale.

If the assets bought and resold are not due at the end of the period, the interest receivable shall be debited according to the accrued interest and credited to the current profit and loss of the financial enterprise; When the agreement on buying and selling assets expires, debit the account of "money deposited in the central bank" according to the actual amount received, and the book balance according to the undergraduate purpose;

2. Buy securities for resale.

Enterprise annuity funds and other parties buy securities at a certain price through contracts or agreements, and then sell them back in batches at the price agreed in the contract on the maturity date. In fact, this kind of business uses securities as collateral to lend funds to counterparties, but it does not really transfer securities to obtain the difference between buying and selling.

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