Repos w/out Collateral Transf.

Hi Friends,

Please let me know the accounting difference of Repos w/out Collateral Transf. and with Collateral transfer.

I have notice that in both scenarios similar accounting entries are generating. i.e Repo spot sale, Repo accrued int , Repo forward purchase and Repo accrued interest.

Is this procedure is wright? Please let me know.

Thanks,

Naga