derivative instrument

Getting Down to the Risk Control Strengthening the Audit of the Financial Derivative Instrument

从风险管理着手加强对金融衍生工具的审计

Management of Financial Derivative Instrument Risk

金融衍生工具风险管理研究

Futures and forwards are very important financial derivative instrument .

期货合约与远期合约是金融衍生市场两个非常重要的衍生工具。

Lastly we discuss two kinds of derivative instrument , futures and options .

最后探讨两类衍生工具：远期与期货、期权。

Convertible Bond is a derivative instrument between common bond and common share .

可转换债券是一种介于普通债券和普通股票之间的混合型金融衍生工具，其实质是利率较低的公司债券附加上一个转股价格比发行时基准股票价格较高的转换期权。

Where the embedded derivative instrument does not significantly change the cash flow of the mixed instrument ;

嵌入衍生工具对混合工具的现金流量没有重大改变。

Financial Derivative Instrument ( FDI ) is one of the most important financial innovations from 1970s .

金融衍生工具是20世纪70年代以来国际金融市场最显著、最重要的金融创新之一。

In recent years , so many companies bankrupted because of the transactions with financial derivative instrument .

近年来，由于从事衍生金融工具交易而破产的事件屡见不鲜，在灾难的背后，社会各界越来越关注会计所应承担的责任问题。

Stock index future is a new financial derivative instrument . It has two functions : hedging and price discovering .

股票指数期货是一种新型的金融衍生工具，具有套期保值和价格发现的双重功能。

As it were , financial derivative instrument also contained huge risk meanwhile it can spread risk and reduce the cost of capital .

可以说，衍生金融工具在分散风险、降低资金成本、提高经济效益的同时，其本身也蕴含着巨大的风险。

Derivative instrument is a " double-edged sword ", and the risk of derivative trade exists everywhere .

衍生工具是一把“双刃剑”，衍生交易的风险一直存在。

As an important derivative instrument in capital market , the securitization of insurance risk is an effective substitute to reinsurance .

作为资本市场中的重要衍生产品，保险风险证券化是再保险的有效替代机制。

Convertible bond is a kind of financial derivative instrument with fund raising and risk avoiding functions , which is novel and unfamiliar in our country .

可转换债券是一种具有筹资和辟险的双重功能的金融衍生工具，在我国还是比较新颖而陌生的。

They are turning to high risky capital market and financial derivative instrument market , it causes an emphasis in measurement , control and management of commercial bank risk-management ;

正因为如此，对风险的度量、控制和管理在商业银行的风险管理中具有越来越强的重要性；

The appearance of the financial derivative instrument impacts the traditional financial accounting from confirmation , valuation te disclosure because it is different from the traditional essential accounting factors .

由于衍生金融工具和传统的会计要素有所区别，因此，它的出现对传统财务会计从确认、计量到披露都带来了冲击。

Where it shares the same conditions with that of the embedded derivative instrument , and the independent instrument meets the requirements of the definition of derivative instrument .

与嵌入衍生工具条件相同，单独存在的工具符合衍生工具定义。

Stock index future is a basic derivative instrument in the financial market . It plays an important role in improving market efficiency , perfecting market function and realizing risk allocation in the market .

股指期货是金融市场的基础性衍生产品，对于提高市场效率、完善市场功能和实现市场的风险配置具有重要的作用。

A new retail-friendly derivative instrument launched in June was responsible for 83 listings and $ 1.5bn of turnover by the end of the year .

香港去年6月推出了一种适合散户投资的新型衍生工具，到去年年底，已促成83只产品上市，成交额达15亿美元。

In 2007 , the subprime mortgage crisis erupted in America , it finally led to a widespread awareness of the importance of strengthening the risk management of financial derivative instrument .

2007年爆发的美国次级债风波，终于使人们普遍意识到加强衍生金融工具风险管理的重要性。

Since the 1970s , in the background of financial innovation , financial derivative instrument has poured great energy into the entire capital market , but the risk which it has brought is also high .

自20世纪70年代以来，在金融创新的大背景下，金融工具的衍生和发展为整个资本配置市场注入了极大的活力，但其所带来的风险也较高。

The Stock Index Futures is an international and current financial derivative instrument . With constant perfection of the financial market of our country , the introduction of the Stock Index Futures is imperative now .

股指期货已成为一种国际通行的金融衍生工具，随着中国金融市场的不断完善与开放，股指期货的推出势在必行。

A basket option is a derivative instrument on a portfolio of several underlying assets , the price of a basket option is determined by the weighted average of the prices of the underlying assets .

篮子期权是一种基于资产组合的衍生产品，它的价格取决于标的资产组合中各项资产的加权平均值。

Exploration of the accounting management of the derivative financial instrument

衍生金融工具会计管理问题探讨

Study on the Regulatory Framework of Financial Risk of Derivative Financial Instrument Innovation

衍生金融工具创新财务风险监管框架研究

On the Mechanism of Mutual Interaction of Derivative Financial Instrument and Real Economy

论衍生金融工具与实体经济的关系

Talking about the Derivative Financial Instrument and the Accounting Innovation

浅谈衍生金融工具及其会计创新

The External Environment and Internal Cause for the Development of Our Country 's Derivative Financial Instrument

我国衍生金融工具市场发展的外部环境与内部动因

Thoughts on Revelation of Derivative Financial Instrument Accounting Information

衍生金融工具会计信息披露问题的思考

On Recognition of Derivative Financial Instrument Accounting Standards

试析衍生金融工具会计准则确认问题

However , derivative financial instrument receive too much praise and too much blame .

然而，衍生金融工具在得到太多赞扬的同时，也受到了太多的责难。