Keep Repos to Maturity on Balance Sheet Act of 2017 This bill requires the Securities and Exchange Commission, in establishing accounting principles or standards for purposes of the securities laws, to require that a repurchase-to-maturity transaction be treated as a secured borrowing in which the transferred asset serves as collateral. A "repurchase-to-maturity transaction" is one in which: (1) a financial asset is transferred in exchange for cash, other financial assets, or letters of credit; and (2) the transferor and transferee agree that the transferee may return or redeem the transferred asset upon the asset's maturity.