A derivative is a securitized contract whose value is dependent upon one or more underlying assets. Its price is determined by fluctuations in that asset.

Discover how equity derivatives work, their uses in hedging and speculation, and see examples of these financial instruments like options and futures.

A FASB proposal issued Tuesday is designed to provide more useful information to financial statement users about hybrid financial instruments that contain bifurcated embedded derivatives. The ...

The regulator has also clarified on existing ODIs (Offshore Derivative Instruments), also known as participatory notes, where the underlying assets are derivatives. SEBI said its board had decided to ...

Alternative funds can be imposing to some investors. These funds might employ complex investment strategies and sometimes the financial instruments they hold can be tough to decipher. That’s ...

Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...

Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

The immense development of the financial derivatives market and reports of major losses associated with derivative products have resulted in a great deal of confusion about these complex instruments.

(For the uninitiated, “short-selling a stock” is simply borrowing the item at a particular price on the basis that if the stock price reduces your obligation is simply to give back the stock and not ...

The Bangko Sentral ng Pilipinas (BSP) will be monitoring the use of the so-called credit-linked notes (CLN), a type of derivative instrument becoming more common in the local banking industry. This as ...