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 ...

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 ...

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 ...

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

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 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 ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and currently holds a Life, ...

(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 ...

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 ...

We‘ve all heard stories of billion-dollar future contracts liquidations being the cause of 25% intraday price crashes in Bitcoin (BTC) and Ether (ETH) but the truth is, the industry has been plagued ...