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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Repo 105 ： ウィキペディア英語版 Repo 105 Repo 105 is Lehman Brothers' name for an accounting maneuver that it used where a short-term repurchase agreement is classified as a sale. The cash obtained through this "sale" is then used to pay down debt, allowing the company to appear to reduce its leverage by temporarily paying down liabilities—just long enough to reflect on the company's published balance sheet. After the company's financial reports are published, the company borrows cash and repurchases its original assets. ==Use by Lehman Brothers== Repo 105 was used by investment bank Lehman Brothers three times according to a March 2010 report by the bankruptcy court examiner. The report stated that Lehman's auditors, Ernst & Young, were aware of this questionable classification.〔(Lehman Cooked Books before Collapse, Report Finds ). CBS News, March 12, 2010 〕 Law firm Linklaters has received unfavorable press treatment in relation to their issuance of an English law opinion which characterised the arrangements as a ''true sale'' as opposed to a transfer by Lehman with a charge back in favour of the transferor,〔 〕 although there is no suggestion that their advice was wrong. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Repo 105」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.