Search results with tag "Derivative contracts"
Index Methodology - National Stock Exchange of India
www1.nseindia.comTrading in derivative contracts based on NIFTY 50 The National Stock Exchange of India Limited (NSE) commenced trading in derivatives with index futures on June 12, 2000. The futures contracts on the NSE are based on the NIFTY 50. The exchange introduced trading on index options based on the NIFTY 50 on June 4, 2001. Additionally, exchange traded
Questions and Answers - Europa
www.esma.europa.eufor OTC derivative contracts not cleared by a central counterparty, the registration and supervision of trade repositories and the ... 12 Risk Mitigation techniques for OTC derivative con-tracts not cleared by a CCP 11 of EMIR 20 March 2014 13 Status of entities not established in the Union Cross-section 2 October 2019
Hedge accounting under IFRS 9 - EY
assets.ey.comthese risk exposures, companies often enter into derivative contracts (or, less commonly, other financial instruments) to hedge them. Hedging can, therefore, be seen as a risk management activity in order to change an entity’s risk profile. Applying the normal IFRS accounting requirements to those risk management
CHAPTER I FOREIGN EXCHANGE MARKETS I. Introduction to …
www.bauer.uh.eduThe foreign exchange market is largely an unregulated market. Only exchange-traded derivative contracts are subject to formal regulation. The U.S. banks participating in the spot market are supervised by the Federal Reserve System and must report their foreign exchange position on a periodic basis. 2.A.2 Activities
Annex 1 Part 4 (STC approach), Part 5 (BSC …
www.hkma.gov.hkAnnex 1 1 Part 4 (STC approach), Part 5 (BSC approach) and Part 6 (IRB approach) 1. Capital treatment of recognized credit derivative contracts [CCR FAQ 1 Q5.11] 1.1 The Basel Committee has clarified that if a bank hedges its loan exposure
Transfers and Servicing (Topic 860) - FASB
asc.fasb.orgarising from the transaction, such as those represented by derivative contracts. The amendments in this Update also require the following disclosures for repurchase agreements, securities lending transactions, and repurchase- -to maturity transactions that are accounted for as secured borrowings: 1.