The provisions of this chapter shall not affect the characterization of the transactions through which a seller sells one or more financial assets to a purchaser subject to the obligation of repurchasing the same on a certain date or at the option of the purchaser through a repurchase agreement or through which a purchase buys one or more financial assets subject to the obligation of reselling the same to the seller on a certain date or at the option of the purchaser through a reverse repurchase agreement.\nHistory —Feb. 23, 2007, No. 13, § 4.
Puerto Rico Legal Code