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| Author: | Ross, D. |
| Title: | Controlling derivatives |
| Journal: | Accountancy
1995 : MAR, VOL. 115:1219, p. 138-139 |
| Index terms: | TREASURY BILLS TRADE ACCOUNTING |
| Language: | eng |
| Abstract: | Derivatives are transactions or instruments whose value depends on the movement of underlying variables such as exchange rates, interest rates, security or commodities prices or indices, volatilities or time. They are usually designed to exhibit gearing (sometimes large), and potential losses or gains may be limited or open-ended. Trading or hedging with derivatives is a complex multidisciplinary activity, and understanding the issues involved is difficult but essential. |
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