derivative instrument

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Noun

derivative instrument - a financial instrument whose value is based on another security

legal document, legal instrument, official document, instrument - (law) a document that states some contractual relationship or grants some right

futures contract - an agreement to buy or sell a specific amount of a commodity or financial instrument at a particular price on a stipulated future date; the contract can be sold before the settlement date

law, jurisprudence - the collection of rules imposed by authority; "civilization presupposes respect for the law"; "the great problem for jurisprudence to allow freedom while enforcing order"

option - the right to buy or sell property at an agreed price; the right is purchased and if it is not exercised by a stated date the money is forfeited

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Buyers, sellers and traders in this active and growing international market will now be able to manage their price risk effectively by using a cleared derivative instrument.

Indonesian coal futures to launch on 20 January

Finally, why do insiders select a particular derivative instrument?

Why do insiders hedge their ownership? An empirical examination

Hedging involves the use of a derivative instrument (e.g., an interest-rate swap) to offset the effect of market changes on a given asset, liability, or future cash flow (e.g., the anticipated future purchase of commodities).

GASB proposes to modify swap accounting

The financial derivative instrument on the new agreement with Barclays is more favourable with an interest rate cap at 3% for the next two years - although it is currently benefiting from the historic low 0.5% base rate.

'Dynamic and entrepreneurial' WRU Group scores record profits; REVENUES UP18% IN THE LAST FINANCIAL YEAR

In a derivative instrument you are betting about the future value of the underlying asset or reference.

Closing the regulatory gap: derivatives and the hedge fund industry

If a proportion of the derivative instrument is designated and qualify in as a hedging instrument and a proportion is not designated and qualifying as a hedging instrument, an entity would allocate the related amounts to the appropriate categories within the disclosure table.

Statement of financial accounting standards no. 161 - disclosures about derivative instruments and hedging activities (an amendment of FASB statement no. 133)

The statement provides for complex analyses designed to match the timing of gain or loss recognition on the derivative instrument with the recognition of:

Are the New Rules Relating to Disclosures of Derivative Financial Instruments Workable?

Even more important though, we talk with the derivatives people each quarter to find out what the company is trying to protect against and whether the derivative instrument was successful.

Beyond derivatives: what's driving today's business risks?

The Board considers it important that an entity not be able to avoid the recognition and measurement requirements of this Statement merely by embedding a derivative instrument in a nonderivative financial instrument or other contract.

Contingent convertible bonds: a case study in using and accounting for a hybrid instrument

The derivative instrument, which offers credit protection, will only be permitted to insurers as users or protection buyers of CDS.

-Insurance companies in India permitted use of CDS

* Definition of derivative instruments focusing on the distinguishing characteristics of a derivative instrument: