Page 1 (0s)
By: Darren Kathleen D. Saballegue. Financial Derivatives.
Page 2 (14s)
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.
Page 3 (36s)
USES OF DERIVATIVES. SPECULATION. IFRS 9. HEDGING.
Page 4 (1m 14s)
Options. 03. Swaps. 04. F orward Contract. 01. Future Contract.
Page 5 (3m 49s)
—SOMEONE FAMOUS. Why do we need to know Hedge instrument and hedge items?? You need to know these in order to understand Hedge accounting.
Page 6 (4m 11s)
fixed to floating. 03. floating to fixed. 04. Firm commitment.
Page 7 (5m 42s)
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.
Page 8 (6m 3s)
A ccounting Treatment. Fair value Hedge. you are hedging the changes in the Fair values.
Page 9 (6m 59s)
GUIDING PRINCIPLES. fixed to floating. - Fair Value Hedging.
Page 10 (8m 38s)
CONCLUSION. basis of fair value and cash flow hedge is the hedge items.
Page 11 (8m 51s)
A ccounting summary. Fair Value Hedge Cash Flow Hedge Hedge Instrument MTM – P & L MTM – COI Hedge Items MTM – P & L “normal accounting”.
Page 12 (10m 50s)
T hank you!.