Accounting for Derivatives

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اسعية ا بةراة اعاعاا انة لثقافية انشطة ا ورشة عملسبة التغطيةاالية وت اشتقا اصرية اراجع وااسبعية ا ى تنظمها الت1023

description

ورشة عمل عنالمشتقات المالية ومحاسبة التغطية

Transcript of Accounting for Derivatives

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    Notional amount

    Settlement amount

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    Derivative Underlying Notional amount Settlement amount

    Stock options Market price of share Number of shares (Market price at settlement Strike Price) Number of shares

    C f d C t N b f (S t t t ttl t F d t ) Currency forward Currency rate Number of currency

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    Commodity future Commodity price per

    unit

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    Fixed payment

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    6 month LIBOR

    increases by 100

    points

    Not specified Settlement amount based on payment

    provision in the contract.

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    .......

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