C4), (C5), and (B22) it follows that none of the derivatives
Rather than provide static information, the Rexx Index provides a projection of the market as well as pertinent market and economic data that allows derivative
buyers to stake a better bet how the market will actually perform as compared to the index.
If the hedged asset were measured at fair value, the changes in values of the hedged item and the credit derivative
may offset each other, reducing the volatility that arises when only the derivative
is marked to market and not the hedged item.
Siems, a senior economist at the Federal Reserve Bank of Dallas, claims that the Greek philosopher Thales created the first known derivative
contract roughly 2,500 years ago.
133 -- the rule pertaining to derivative
instruments and hedging transactions -- many observers voiced concerns that a host of contractual arrangements, including many purchases and sales agreements, satisfied the definition of a derivative
and had to be accounted for as such.
that qualifies as a hedge gets special accounting treatment that essentially matches gains or losses resulting from the changes in the value of the derivative
with losses or gains in the value of the underlying transaction.
The big difference between a derivative
contract and a reinsurance contract is that the correlation between exposure and nonperformance is likely to be high in the case of reinsurance, whereas it is low with derivatives
AS A COMPETITOR FOR MUNICIPAL DERIVATIVES DEALS, J.
Two Americans shared the Nobel prize for economics Tuesday for helping devise a way to value derivatives
, the risky investments that can make fortunes but are notorious for helping ruin Britain's oldest bank and Orange County.
In the wake of the recent derivative
debacles, many companies are admitting defeat and shunning these products entirely.
The purpose of this Notice is to inform you of the proposed partial settlement (the "Partial Derivative
Settlement") of the derivative
action and of the hearing to be held by the Court on May 29, 2007 at 8:00 a.
a leading broker of derivatives
and related securities, and CBRE Melody, the mortgage brokerage subsidiary of CB Richard Ellis Group, Inc.
instruments as defined in FASB statement no.
products, such as options on securities, can be standardized products traded on options exchanges; others, such as currency and interest rate swaps, often are customized to suit the needs of individual end users, and purchased and sold in the over-the-counter market.
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative
instruments, hedging activities, and investments in securities(2) that are made in an entity's financial statements.