المقاصة

عملية تحديد حقوق كل طرف والتزاماته الناشئة عن عمليات تداول الأوراق المالية، بما في ذلك حساب صافي الالتزامات، وضمان وجود الأدوات المالية أو النقدية للحد من التعرضات الناشئة عن ذلك.

The operation of a set of provisions in a Netting Agreement between two Parties that may be commenced by notice given by one Party to the other upon the occurrence of an event of default with respect to the other Party or other termination event or that may occur automatically, in certain circumstances, as specified in the Netting Agreement; and has the following effect: "1" The termination, liquidation and/or acceleration of any present or future payment or delivery obligations or entitlements under or in connection with one or more Qualified Financial Contracts to which a Netting Agreement applies. "2" The calculation or estimation of a close-out value, market value, liquidation value or replacement value in respect of each obligation or entitlement or group of obligations or entitlements terminated, liquidated and/or accelerated under paragraph ‎"1" of this definition. "3" The conversion of any values calculated or estimated under paragraph ‎"2" of this definition into a single currency. "4" The determination of the net balance of the values calculated under paragraph ‎"2" of this definition, as converted under paragraph ‎"3" of this definition, by the operation of netting or set-off, giving rise to the obligation of one Party to pay an amount equal to the net balance to the other Party.

المصدر: البنك المركزي السعودي: لائحة تنظيم المقاصة النهائية وترتيبات الضمان المرتبطة بها