embedded derivative

embedded derivative
фин. встроенный производный инструмент [дериватив\]* (инструмент, который по своим характеристикам соответствует понятию производного инструмента, но является не самостоятельным инструментом, а частью другого инструмента, напр., облигации, страхового полиса или арендного договора; в соответствии с международными стандартами учета, в ряде случаев такие деривативы отражаются в учетных регистрах и финансовой отчетности отдельно от основных финансовых инструментов, в которые они встроены)
* * *
Встроенный производный инструмент
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Игры ⚽ Нужен реферат?

Смотреть что такое "embedded derivative" в других словарях:

  • embedded derivative instrument — Defined by FASB in FAS 133. An implicit or explicit term in a contract such as a bond, insurance policy, or lease, that meets the definition of a derivative even though the entire contract may not. Under FAS 133, the certain embedded derivatives… …   Financial and business terms

  • embedded option — A provision in a financial contract or financial instrument, such as a loan or a security, that allows one party to change the timing or amount of one or more cash flows associated with that contract or instrument. An options feature of minor… …   Financial and business terms

  • Derivative (finance) — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

  • Covariant derivative — In mathematics, the covariant derivative is a way of specifying a derivative along tangent vectors of a manifold. Alternatively, the covariant derivative is a way of introducing and working with a connection on a manifold by means of a… …   Wikipedia

  • Credit derivative — In finance, a credit derivative is a securitized derivative whose value is derived from the credit risk on an underlying bond, loan or any other financial asset. In this way, the credit risk is on an entity other than the counterparties to the… …   Wikipedia

  • Interest rate derivative — An interest rate derivative is a derivative where the underlying asset is the right to pay or receive a (usually notional) amount of money at a given interest rate.The interest rate derivatives market is the largest derivatives market in the… …   Wikipedia

  • Ubuntu Mobile and Embedded Edition — Ubuntu Bildschirmfoto …   Deutsch Wikipedia

  • Windows Fundamentals for Legacy PCs — Infobox OS version name = Windows Fundamentals for Legacy PCs developer = Microsoft website = [http://www.microsoft.com/licensing/sa/benefits/fundamentals.mspx Windows Fundamentals for Legacy PCs] source model = Shared source supported platforms …   Wikipedia

  • Structured Note — A debt obligation that also contains an embedded derivative component with characteristics that adjust the security s risk/return profile. The return performance of a structured note will track that of the underlying debt obligation and the… …   Investment dictionary

  • Reverse Convertible Bond - RCB — A bond that can be converted to cash, debt or equity at the discretion of the issuer at a set date. The bond contains an embedded derivative that allows the issuer to put the bond to bondholders at a set date prior to the bond s maturity for… …   Investment dictionary

  • Differential geometry of surfaces — Carl Friedrich Gauss in 1828 In mathematics, the differential geometry of surfaces deals with smooth surfaces with various additional structures, most often, a Riemannian metric. Surfaces have been extensively studied from various perspectives:… …   Wikipedia


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»