Las disposiciones de este capítulo no afectarán la caracterización de las transacciones mediante las cuales un vendedor vende uno o más activos financieros a un comprador sujeto a la obligación de recomprar los mismos en una fecha cierta o a opción del comprador (repurchase agreements) o mediante las cuales un comprador compra uno o más activos financieros sujeto a la obligación de revender los mismos al vendedor en una fecha cierta o a opción del comprador (reverse repurchase agreements).
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