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Spain
SPAIN

ANNEX



GUIDANCE NOTES ON ENTERING INTO REPOS INVOLVING SPANISH DEBT SECURITIES AND

AMENDMENTS TO THE OPERATING PROCEDURES



1. TRANSACTIONS INVOLVING SPANISH DEBT SECURITIES:



1.1 “Spanish Debt Securities” means (i) debt securities which are registered on the

Spanish Public Debt Market (“Mercado de Deuda Pública en Anotaciones”), and (ii) debt

securities (including corporate debt securities) listed in other Spanish markets which apply

the same rules and operative procedures as those of the Spanish Public Debt Market.



1.2 Transactions and margin transfers in Spanish Debt Securities will be subject to the

Spanish Public Debt Market regulations. These regulations contain rules and operative

procedures which will prevail over the terms of the GMRA to the extent that they arise as a

result of mandatory provisions dictated by the Spanish Ministry of Economy, the Bank of

Spain or any other duly qualified public entity.



2. SPANISH REPOS AND “SIMULTÁNEAS”



2.1 Parties may enter into two types of Spanish Public Debt Market transactions:

“operaciones con pacto de recompra” (Spanish Repos) and “simultáneas”.



2.2 Under a Spanish Repo the buyer of a given number of securities must sell back to

the seller, on the repurchase date. The securities subject to a Spanish Repo are identified by

CADE and must be sold back to the initial seller on the agreed date. The buyer is therefore

entitled to enter into subsequent repo transactions over the relevant securities provided that

the maturity date of the subsequent repo transactions is, at least, one day prior to the

maturity date of the first Spanish Repo.



2.3 Under a “simultánea”, the buyer of a given number of securities is entitled to sell

back to the seller, on the repurchase date, an equivalent number of securities; the buyer,

therefore, may enter into subsequent repo transactions over the relevant securities without

having to commit himself to repurchase any pre-identified securities in advance of the sell

back date of the “simultánea”.



2.4 Parties are advised to identify a Transaction (whether a repo or a buy/sell back

transaction) as either a Spanish Repo or a “simultánea” in the confirmation.



3. SUBSTITUTION



The Spanish Public Debt Market does not permit the transactions registered with it to be

varied and continue in effect. If the parties to a transaction wish to amend it, the

transaction must be cancelled and a new transaction must be entered into with new terms

and conditions. Therefore, the substitution provisions of the Operating Procedures are not

applicable to Transactions in Spanish Debt Securities.



4. PROPOSED AMENDMENTS TO OPERATING PROCEDURES



Therefore, the following amendment to the Operating Procedures is proposed in the case

the parties have agreed that:



(a) the Transactions to which the GMRA applies may include Transactions in respect

of which the Purchased Securities comprise or include Spanish Debt Securities





LON7060796/2 006940-0919

which are Spanish Repos (“operaciones con pacto de recompra”) and

“Simultáneas”, as defined in the RDL 5/2005; and



(b) a transfer of Margin Securities may consist of or include Spanish Debt Securities:



(i) Paragraph 4.7 (Substitutions) shall not apply.









LON7060796/2 006940-0919 Page 2


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