Financial Derivatives
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By: Darren Kathleen D. Saballegue. Financial Derivatives.
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Financial Derivatives. financial instrument whose value depend on the value of an underlying - an underlying can be - stock price, interest rate, exchange rate and commodity price.
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USES OF DERIVATIVES. SPECULATION. IFRS 9. HEDGING.
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Options. 03. Swaps. 04. F orward Contract. 01. Future Contract.
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—SOMEONE FAMOUS. Why do we need to know Hedge instrument and hedge items?? You need to know these in order to understand Hedge accounting.
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fixed to floating. 03. floating to fixed. 04. Firm commitment.
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The relevance of this study is to distinguish if it is a Fair value Hedge or cash flow hedge the your would know which accounting treatment to apply.
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A ccounting Treatment. Fair value Hedge. you are hedging the changes in the Fair values.
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GUIDING PRINCIPLES. fixed to floating. - Fair Value Hedging.
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CONCLUSION. basis of fair value and cash flow hedge is the hedge items.
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A ccounting summary. Fair Value Hedge Cash Flow Hedge Hedge Instrument MTM – P & L MTM – COI Hedge Items MTM – P & L “normal accounting”.
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T hank you!.