panga varade (laenude) ja kohustuste (hoiuste) tähtaegade teisendamine - pank kaasab lühiajalisi hoiuseid ja annab need siis pikaajaliste laenudena välja, rahuldades nii klientide laenuvajadused ning võttes riski enda kanda
reborrowing, in order to extend the maturity of a loan
borrowing at short terms and lending at long terms
The borrowing and lending operations referred to in Article 1 shall be carried out using the same value date and must not involve the Community in the transformation of maturities, in any exchange or interest-rate risk, or in any other commerical risk.
