Results 1 to 10 of about 21,039 (262)

Derivative Financial Instruments and the Financial Management of Nonprofit Health Systems

SSRN Electronic Journal, 2003
This paper examines the impact of derivative financial instruments use on the financial management of US nonprofit health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. There are several published papers have described the design of these derivative financial instruments from a ...
Louis J. Stewart, Vincent Owhoso
openaire   +1 more source

Derivative Financial Instruments in the Energy and Aluminum Markets

2023
Abstract Aluminum is an exchange commodity. But physical trading of this metal in most cases does not occur on the stock exchange, since more than 90% of aluminum sales with physical delivery occur under direct contracts between producers and buyers of the metal (over-the-counter market).
Khayrilla Abdurasulovich Kurbonov, Gabor Pinter   +1 more
openaire   +1 more source

Understanding the Financial Derivatives Instruments

2017
Today, core of the individual and institutional decisions are mainly finance and economics related thereby in today's world the most important success and performance indicators are financial results. Concepts which are called as change or innovation found themselves throughs derivative products in financial markets. Basically, the instruments that are
openaire   +1 more source

Derivatives and Structured Financial Instruments

2017
This Chapter reviews forward contracts, futures and margin accounts. Options are then discussed in detail. Black-Scholes equation is derived and the calculation of option prices using this equation is shown for European and American options. Some popular structured products including swaps and how they might be used to enhance returns or reduce risks ...
openaire   +1 more source

Standardized derivative financial instruments and appropriateness of their use

Экономика и предпринимательство, 2022
В статье представлены результаты целесообразности использования стандартизированных производных финансовых инструментов. Выявлены основные понятия таких финансовых инструментов как фьючерс и опцион, отмечены их различия. Рассмотрены роли рынков производных финансовых инструментов н отмечены основные аспекты их использования в виде различных стратегий ...
openaire   +1 more source

Operations with derivative financial instruments in a credit institution

Экономика и предпринимательство, 2022
Формирование благоприятных условий развития рынка финансовых инструментов направлено на создание эффективной финансовой системы, обеспечивающей финансовыми ресурсами хозяйствующие субъекты. В статье рассмотрены принципы, классификация, методы оценки, правила отражения в финансовой отчетности кредитных организаций производных финансовых инструментов в ...
openaire   +1 more source

Financial Instruments: A System of Derivatives and Underlyings

2002
As mentioned in the introduction, trading can be defined as an agreement between two parties in which one of the two consciously accepts a financial risk in return for the receipt of a specified payment or at least the expectation of such a payment at same future time from the counterparty.
openaire   +1 more source

The Risks Control Methods of Financial Derivative Instruments

Advanced Materials Research, 2010
In this article, it quantizes the extended model of risk control system, using different stages, and supervision is the number and type of relative lack of financial products in China, therefore, it is established as a risk management mechanism in China - the financial institutions to eventually.
openaire   +1 more source

Measurement of Financial Derivative Instrument’s Fair Value

Advanced Materials Research, 2011
More and more people pay attention to the measurement standard of derivative financial instruments. As the derivative financial instruments measurement standard, the fair value has been included in the new enterprise accountant criterion in China. How to determine the faire value? This paper introduces the method and its use of the fair value.
openaire   +1 more source

A proposal for the accounting of derivative financial instruments

2020
75
openaire   +1 more source