Index

  1. absolute value, option delta
  2. accounting categories
    1. financial assets
    2. financial liabilities
  3. accounting election, forward element
  4. accounting entries
    1. cross-currency swaps
    2. fixed rate liabilities
    3. floating rate liabilities
    4. forecast sales
    5. foreign subsidiary earnings
    6. forward element
      1. changes through profit/loss
      2. excluded from hedging relationship
      3. in hedging relationship
    7. forward points
      1. excluded from hedging relationship
      2. in hedging relationship
    8. future fixed rate issuance
    9. future floating rate issuance
    10. FX forwards
    11. hedge objective unchanged
    12. KIKO collars
    13. KIKO forwards
    14. knock-in forwards
    15. net investment hedges
    16. range accrual forwards
    17. risk management objective
      1. changes
      2. discontinuation
  5. accounting implications
    1. foreign subsidiaries
    2. treasury centres
  6. accounting mismatch, fair value option
  7. accounting optimisation, knock-in forwards
  8. accounting perspective, forecast sales
  9. accounting policy, Ericsson group
  10. accounts receivable see receivables
  11. accrual range see range accrual forwards
  12. accruals
    1. cross-currency swaps
    2. fixed rate liabilities
  13. accrued interest
    1. cross-currency swaps
    2. interest rate swaps
  14. acquisition date, translation process on
  15. active markets, level financial instruments
  16. actual forward element
  17. actual funding, swaps in arrears
  18. actual time value
    1. see also time value
    2. aligned time value
      1. greater than
      2. lower than
    3. floating rate liabilities
    4. hypothetical derivatives
    5. KIKO collars
    6. options
    7. other comprehensive income
    8. tunnels
  19. administrative burden, FX forwards
  20. Airbus Superjumbo
  21. airlines
    1. Airbus Superjumbo
    2. jet fuel swaps
    3. rolling hedging strategy
    4. weak controls
  22. aligned collars
  23. aligned forward element
  24. aligned time value
    1. actual time value
      1. greater than
      2. lower than
    2. hypothetical derivatives
    3. KIKO collars
    4. options
  25. All Items Consumer Price Index for all urban consumers (CPI-U), United States
  26. America West Airlines Inc.
  27. American KIKO
  28. amortisation amount, hedged item
  29. amortised cost
    1. cross-currency swaps
    2. debt instruments at
    3. financial assets
    4. fixed rate bond example
    5. interest rate
  30. Asian options see average rate options
  31. ask prices, mid-to-bid/offer adjustments
  32. asset managers, inflation markets
  33. asset monetisation strategy
  34. assets see financial assets; identical assets/liabilities; net assets; recognised asset/liability
  35. associate companies' equity risk
  36. associate operations
  37. at-the-money options
  38. audits
  39. automatic exercise, call options
  40. average rate forwards (AVRFs)
  41. average rate options
  42. AVRFs see average rate forwards
  43. balance sheets
  44. banks, treasury centres
  45. barrier options
  46. barriers
    1. KIKO forwards
    2. knock-in forwards
  47. “base” instruments
  48. basis adjustment, cash flow hedging
  49. basis component, cross-currency swaps
  50. basket options
  51. BEI see breakeven inflation rate
  52. benchmark financial assets
  53. beneficiary
    1. stock appreciation rights
    2. stock option plans
  54. bid prices
  55. bifurcation, embedded derivatives
  56. bond coupons
    1. accruals, fixed rate liabilities
    2. calculations, swaps in arrears
    3. conversion, fixed rate liabilities
    4. future floating rate issuance
    5. payments
      1. collars
      2. cross-currency swaps
      3. fixed rate liabilities
      4. floating rate liabilities
      5. KIKO collars
      6. swap settlement amounts
  57. bond yields
    1. components of
    2. Fischer equation
  58. bonds
    1. see also convertible bonds
    2. accrual amounts, future floating rate
    3. constant maturity
    4. cross-currency swaps
      1. receive-fixed pay-fixed
      2. receive-fixed pay-floating
      3. receive-floating pay-fixed
      4. receive-floating pay-floating
    5. exchangeable
    6. fixed rate
    7. floating rate
    8. future fixed rate issuance
    9. future floating rate issuance
    10. interest accruals
    11. interest rate cap
    12. interest rate risk
    13. KIKO collars
    14. net investment hedges
    15. swaps in arrears
  59. breakeven inflation rate (BEI), bond yields
  60. Brent crude oil spot price
  61. Britain see United Kingdom
  62. bullet floating rate liability
  63. business model test, financial assets
  64. buyer payoff, options
  65. call options
    1. see also caps
    2. case study
    3. equity options
    4. equity swaps
    5. fair value in entirety versus intrinsic value
    6. forecast sale hedging
    7. FX options
    8. intrinsic value
    9. KIKO forwards
    10. knock-in forwards
    11. settlement
    12. time value
  66. callable bonds
  67. cap spread, hedged items
  68. capital injection, foreign subsidiaries
  69. caplets
  70. caps
    1. see also call options; collars
    2. hedged items
    3. inflation caps
    4. interest rate options
    5. interest rate terms
    6. KIKO collars
    7. written options
  71. carrying value, forecast sales
  72. cash fixed for variable convertible bonds
  73. cash flow hedges/hedging
    1. see also net investments/net investment hedges
    2. accounting entries
    3. discontinuance
    4. effective and ineffective amounts
    5. effectiveness assessment
    6. fair valuation of
      1. hedged item
      2. hedging instrument
    7. fixed rate foreign currency liabilities
    8. floating rate foreign currency liabilities
    9. floating rate liabilities
    10. forecast sales
    11. foreign subsidiary earnings
    12. future fixed rate issuance
    13. future floating rate issuance
    14. FX forwards
    15. hedging relationship documentation
    16. hypothetical derivative simplification
    17. inflation-linked revenues
    18. interest rate risk
    19. KIKO collars
    20. knock-in forwards
    21. oil futures
    22. participating forward
      1. in entirety
      2. split
    23. profit/loss statement
    24. range accrual forwards
    25. risk of reassessment
    26. simultaneous hedging
    27. treasury centres
  74. cash flows
    1. bond/CCS combination
    2. calculations
      1. cross-currency swaps
      2. fixed rate liabilities
      3. floating rate liabilities
      4. future fixed rate issuance
      5. future floating rate issuance
      6. KIKO collars
    3. cross-currency swaps
    4. cumulative periodic inflation swaps
    5. fixed leg swaps
    6. floating leg
    7. inflation caps
    8. inflation-linked bonds
    9. inflation swaps
    10. interest rate options
    11. KIKO forwards
    12. knock-in forwards
    13. non-cumulative periodic inflation swaps
    14. participating forwards
    15. swap interest
      1. zero-coupon inflation swaps
  75. cash recognition, FX forwards
  76. cash settlement
    1. call options
    2. cross-currency swaps
    3. forward contracts
    4. FX options
    5. put options
  77. CCSs see cross-currency swaps
  78. CDSs (credit default swaps)
  79. clean fair value, swaps in arrears
  80. closing spot rate, subsidiary's statement
  81. collared floaters
  82. collarlets
    1. fair valuation
    2. time value
  83. collars
    1. see also caps; floors
    2. combinations
    3. fair valuation/value
    4. floating rate liabilities with
    5. interest rate options
    6. intrinsic value
    7. time value
    8. written options
  84. collateralisation
  85. commodities
    1. categories
    2. derivative contracts
    3. financial settlement, case study
    4. lease contracts
    5. own-use contracts
    6. underlyings
  86. commodity contracts
    1. accounting hierarchy
    2. categorisation
    3. derivative accounting
    4. derivative contracts
    5. finance raising, case study
    6. forward-fair value hedging
    7. lease accounting
    8. lease contracts
    9. net settled commodity contracts
    10. own-use accounting
    11. own-use contracts
    12. physically settled commodity contracts
    13. settlement terms
    14. trading purposes contracts
    15. types
  87. commodity inventory
    1. futures contracts
    2. futures hedging
      1. accounting entries
      2. case study
      3. effectiveness assessment
      4. fair valuation of hedged item
      5. fair valuation of hedging instrument
      6. hedge accounting application
      7. hedging relationship documentation
    3. time-period related hedged item
  88. commodity risk
    1. commodity underlyings
    2. crude oil futures
    3. derivative contracts
    4. fair value hedging
    5. forward-fair value hedging
    6. futures hedging
    7. highly expected purchase with futures hedging
    8. jet fuel swaps
    9. lease contracts
    10. own-use contracts
    11. rolling hedging strategy
  89. compensation plans see stock-based compensation plans
  90. competitive risk
  91. compliant hedge accounting derivatives
  92. compound contracts
  93. compound instruments, convertible bonds
  94. consolidated financial statements
    1. foreign subsidiaries
    2. intercompany foreign dividends
    3. intragroup transactions
  95. consolidated level
    1. analysis
    2. treasury centres
  96. consolidation
    1. equity method
    2. foreign subsidiaries
  97. constant maturity swap
  98. Consumer Price Index for all urban consumers (CPI-U), United States
  99. Consumer Price Index (CPI)
  100. contracts see commodity contracts; compound contracts; derivative contracts; forward contracts; futures contracts; hybrid contracts; insurance contracts; lease contracts; own-use contracts; trading purposes contracts
  101. contractual cash flow test, financial assets
  102. contractual discretion, equity instruments
  103. contractual split, KIKO collars
  104. contractually linked instruments
  105. contractually specified risk component
  106. controls, operational resources
  107. convertible bonds
    1. case studies
    2. denominated in foreign currency
    3. fixed for fixed
    4. fixed for variable
    5. investment example
    6. investor's perspective
    7. issuer's perspective
    8. mandatory bond case study
    9. value at maturity
  108. correlation options
  109. cost method, parent-only financial statements
  110. costs, foreign currency liabilities
  111. coupon rate, future fixed rate issuance
  112. coupons
    1. see also bond coupons
    2. accruals
      1. fixed rate liabilities
      2. future floating rate issuance
    3. calculations, swaps in arrears
    4. conversion, fixed rate liabilities
    5. payments
      1. collars
      2. cross-currency swaps
      3. fixed rate liabilities
      4. floating rate liabilities
      5. KIKO collars
      6. net investment hedges
      7. swap settlement amounts
  113. CPI-U see All Items Consumer Price Index for all urban consumers
  114. crack spreads
  115. credit default swaps (CDSs)
  116. credit deterioration, hedged instrument
  117. credit rating
    1. foreign subsidiary earnings
    2. net investment hedges
    3. step-up callable perpetual preference shares
  118. credit risk
    1. changes, financial liabilities at FVTPL
    2. cross-currency swaps
    3. fixed rate liabilities
    4. foreign subsidiaries
    5. future fixed rate issuance
    6. future floating rate issuance
    7. hedge effectiveness assessment
      1. fixed rate liabilities
      2. floating rate liabilities
      3. foreign exchange risk
    8. KIKO collars
    9. measurement, financial liabilities
    10. premium, bond yields
    11. test of tranches of securitisations
  119. credit spreads
  120. credit valuation adjustments (CVAs)
    1. calculating
    2. combining with DVA
    3. definition
    4. fair valuation
    5. interest rate swaps
    6. Monte Carlo simulation calculation
    7. net investment hedges
    8. other effects
    9. treasury centres
  121. critical terms method
    1. floating rate liabilities
    2. future fixed rate issuance
    3. hedge effectiveness assessment
  122. cross-currency swaps (CCSs)
    1. case studies
    2. net investment hedges with
    3. product description
    4. receive-fixed pay-fixed
    5. receive-fixed pay-floating
    6. receive-floating pay-fixed
    7. receive-floating pay-floating
    8. risk components
    9. settlement
    10. terms
  123. crude oil futures
    1. accounting entries/fair valuation
    2. contract terms
    3. fair values
    4. hedge effectiveness assessment
    5. hedging relationship documentation
    6. rolling hedging strategy
  124. crude oil swaps
  125. cumulative change
    1. net investment hedges
    2. range accrual forwards
    3. swaps in arrears
    4. time value
  126. cumulative inflation caps and floors
  127. cumulative periodic inflation swaps
  128. cumulative translation see translation differences
  129. currency of entity, convertible bonds
  130. currency swaps see cross-currency swaps
  131. CVAs see credit valuation adjustments
  132. data collection
    1. see also historical data
  133. day profit/loss, IFRS
  134. debit valuation adjustments (DVAs)
    1. calculating
    2. combining with CVA
    3. definition
    4. fair valuation
    5. Monte Carlo simulation calculation
    6. net investment hedges
    7. other effects
    8. treasury centres
  135. debt instruments
    1. at amortised cost
    2. case study
    3. embedded derivatives in
    4. fair value hedges
    5. at fair value through other comprehensive income
    6. fixed rate liabilities
    7. floating rate debt
    8. foreign currency debt
    9. interest rate swaps
    10. linked to “base” instruments
    11. net investment hedges
    12. yield of
  136. default model, simple one-period
  137. deferred hedge results, profit/loss
  138. delivery delay, Airbus Superjumbo
  139. depreciation, net investment hedges
  140. derivative contracts
    1. commodities
    2. definition
  141. derivative netting
  142. derivative simplification see hypothetical derivatives
  143. derivatives
    1. accounting for
    2. commodity contracts
    3. definition
    4. inflation derivatives
    5. introduction to
  144. digital options
  145. dilution risk, stock option plans
  146. disclosures, IFRS
  147. discount factor, participating forwards
  148. discounting overnight index swaps
  149. disposals, foreign operations
  150. dividends
    1. integral hedging
    2. intragroup foreign dividends
    3. stock appreciation rights
    4. stock option plans
  151. documentation
    1. cash flow hedging
    2. commodity inventory hedging
    3. crude oil futures
    4. fair value hedging
    5. hedge effectiveness assessment
    6. hedging relationship
      1. cross-currency swaps
      2. fixed rate liabilities
      3. floating rate liabilities
      4. foreign exchange risk
      5. foreign subsidiary earnings
      6. future fixed rate issuance
      7. future floating rate issuance
      8. hedged item/instrument description
      9. KIKO collars
      10. net investment hedges
      11. range accrual forwards
    7. highly expected purchase with futures hedging
    8. inflation-linked revenues, cash flow hedges
    9. inflation risk hedging
    10. jet fuel swaps
  152. DVAs see debit valuation adjustments
  153. EAD see exposure at default
  154. earnings, foreign subsidiaries
  155. earnings before interest, taxes, depreciation and amortisation (EBITDA)
  156. earnings before tax (EBT)
  157. EBITDA see earnings before interest, taxes, depreciation and amortisation
  158. EBT see earnings before tax
  159. economic compulsion, hybrid securities
  160. economic hedges
  161. economic relationship
    1. cross-currency swaps
    2. fixed rate liabilities
    3. floating rate liabilities
    4. forecast sales
    5. foreign subsidiary earnings
    6. future fixed rate issuance
    7. future floating rate issuance
    8. hedged item/instrument
    9. KIKO collars
    10. knock-in forwards
    11. net investment hedges
    12. range accrual forwards
  162. economic upside, hedge accounting compliance versus
  163. economies, hyperinflationary
  164. effective amounts
    1. cross-currency swaps
    2. fair value changes
      1. cross-currency swaps
      2. fixed rate liabilities
      3. floating rate liabilities
      4. foreign subsidiary earnings
      5. future fixed rate issuance
      6. future floating rate issuance
      7. KIKO collars
      8. net investment hedges
    3. fixed rate liabilities
    4. floating rate liabilities
    5. future fixed rate issuance
    6. future floating rate issuance
    7. KIKO collars
    8. knock-in forwards
    9. net investment hedges
    10. range accrual forwards
  165. effective interest rate (EIR)
  166. effective parts
    1. cash flow hedges
    2. cross-currency swaps
    3. floating rate liabilities
    4. future fixed rate issuance
    5. future floating rate issuance
    6. hedged instruments
    7. KIKO forwards
    8. participating forwards
    9. range accrual forwards
    10. risk management objective
  167. effectiveness assessment see hedge effectiveness assessment
  168. EIR (effective interest rate)
  169. embedded derivatives
  170. employee stock ownership plans (ESOP)
  171. energy industry commodity contracts
  172. enhanced equity swaps
  173. entity-level analysis
  174. equipment sales, intragroup transactions
  175. equity amounts, future fixed rate issuance
  176. equity-based compensation plans see stock-based compensation plans
  177. equity component, compound instruments
  178. equity consolidation method
  179. equity instruments
    1. contractual discretion
    2. convertible bonds
    3. debt vs equity classification
    4. derivatives on own instruments
    5. diagram of
    6. at fair value through other comprehensive income
    7. hedging own instruments
    8. investments
    9. recognition
  180. equity investments
    1. case study
    2. classification
    3. hedging with put option
    4. hedging under equity consolidation method
    5. impairment
    6. in other companies
    7. recognition of
  181. equity issuance, foreign subsidiaries
  182. equity market risk
  183. equity method
    1. foreign subsidiary earnings
    2. translation process
  184. equity options
  185. equity risk
    1. see also equity market risk
    2. “base”/debt instrument linkage
    3. case studies
    4. convertible bonds
    5. debt vs equity classification
    6. derivatives on own equity instruments
    7. forward selling on own shares
    8. hedging investment with put option
    9. hybrid securities
    10. investments in other companies
    11. step-up callable perpetual preference shares
    12. stock lending case study
    13. total return swaps
  186. equity swaps
    1. accounting entries
    2. call options
    3. combined effects on balance sheet
    4. combined effects on profit or loss
    5. fair valuation of SOP at each reporting date
    6. put options
    7. settlement amount
    8. stock appreciation rights
    9. stock option plans
  187. Ericsson group
  188. ESOP (employee stock ownership plans)
  189. EUR amount
    1. floating rate liabilities
    2. FX forwards
    3. KIKO forwards
    4. knock-in forwards
    5. participating forwards
    6. range accrual forwards
  190. EUR leg, cross-currency swaps
    1. fixed-to-fixed
    2. floating-to-floating
    3. receive-fixed pay-fixed
    4. receive-fixed pay-floating
    5. receive-floating pay-fixed
    6. receive-floating pay-floating
  191. European Consumer Price Index
  192. European KIKO
  193. Eurozone Inflation Index
  194. EUR–HKD exposure example
  195. EUR–USD derivatives, intragroup transactions
  196. EUR–USD options
  197. EUR–USD rate
    1. cross-currency swaps
    2. economic relationship assessment
    3. foreign subsidiary earnings
    4. FX forwards
    5. integral hedging
    6. intercompany foreign dividends
    7. KIKO forwards
    8. knock-in forwards
    9. minority interests effect
    10. net investment hedges
    11. participating forwards
    12. range accrual forwards
    13. subsidiary's statement of financial position
  198. EUR–USD spot prices
  199. exchange differences see translation differences
  200. exchange rate risk, cross-currency swaps
  201. exchangeable bond issuance example
  202. exercise period
    1. stock appreciation rights
    2. stock option plans
  203. exercise price
    1. stock appreciation rights
    2. stock option plans
  204. exercised/unexercised expiry
    1. stock appreciation rights
    2. stock option plans
  205. exercising options
  206. exotic instruments
    1. see also KIKO…
    2. quantity of hedged item estimation
    3. standard derivatives and
  207. exotic options
  208. expected dividends, foreign subsidiaries
  209. expected inflation, bond yields
  210. expected life
    1. stock appreciation rights
    2. stock option plans
  211. expected net earnings, foreign operations
  212. expected new capital injection, foreign subsidiaries
  213. expected translation differences, foreign subsidiaries
  214. export transactions, FX forwards
  215. exposure at default (EAD)
    1. credit valuation adjustments
    2. Monte Carlo simulation
    3. profile calculation
  216. exposures
    1. foreign subsidiaries
    2. treasury centres
  217. external parties, hedged items
  218. fair valuations
    1. call options
    2. collars
    3. commodity inventory hedging with futures
    4. credit/debit valuation adjustments
    5. cross-currency swaps
    6. crude oil futures
    7. crude oil swaps
    8. equity investment hedged with put option
    9. fixed rate liabilities
    10. floating rate liabilities
    11. forward contracts
    12. future fixed rate issuance
    13. future floating rate issuance
    14. hedged item
    15. hedging instrument
    16. hypothetical derivatives
    17. IFRS overview
    18. insurance-linked securities
    19. interest accruals
    20. interest rate risk
    21. jet fuel swaps
    22. KIKO collars
    23. knock-in forwards
    24. oil futures
    25. participating forwards
    26. range accrual forwards
    27. relevant dates
    28. residual derivatives
    29. stock appreciation rights
    30. stock option plans
  219. fair value
    1. cross-currency swaps
    2. definition
    3. fixed for variable convertible bonds
    4. floating rate liabilities
    5. forecast sales
    6. FX forwards
    7. hierarchy
    8. knock-in forwards
    9. net investment hedges
    10. pricing
    11. swaps in arrears
  220. fair value adjustments
    1. cross-currency swaps
    2. net investments
  221. fair value changes
    1. cross-currency swaps
      1. receive-fixed pay-fixed
      2. receive-fixed pay-floating
      3. receive-floating pay-fixed
      4. receive-floating pay-floating
    2. fixed rate liabilities
    3. floating rate liabilities
    4. foreign subsidiary earnings
    5. future fixed rate issuance
    6. future floating rate issuance
    7. FX forwards
    8. interest rate swaps
    9. KIKO collars
    10. net investment hedges
    11. residual derivatives
    12. swaps in arrears
  222. fair value collars
  223. fair value forwards
  224. fair value hedges/hedging
    1. accounting entries
    2. case study
    3. cross-currency swaps
    4. debt instruments
    5. discontinuance
    6. effectiveness assessment
    7. fair valuations of hedging instrument and hedged item
    8. fixed rate liabilities
    9. hedging relationship documentation
    10. hypothetical derivative simplification
    11. interest accruals
    12. interest rate risk
    13. rebalancing
  225. fair value option (FVO)
  226. fair value through other comprehensive income (FVOCI)
    1. debt instruments
    2. equity instruments
    3. financial assets
    4. fixed rate bonds
    5. hedged instruments
  227. fair value through profit or loss (FVTPL)
    1. financial assets
    2. financial liabilities
    3. hedged instruments
  228. final cash flows, bond/CCS combination
  229. financial assets
    1. at amortised cost
    2. categories
    3. embedded derivatives in
    4. fair value option
    5. at fair value through other comprehensive income
    6. at fair value through profit or loss
    7. host contract
    8. initial recognition
    9. backing insurance contracts
    10. interest rate hedging
    11. leveraged
    12. non-recourse
    13. reclassifications
    14. subsequent recognition
  230. financial instruments
    1. IFRS level
    2. IFRS level
    3. IFRS level
    4. recognition of
    5. theoretical framework
  231. financial liabilities
    1. categories
    2. classification categories
    3. embedded derivatives in
    4. fair value option
    5. at fair value through profit or loss
    6. host contract
    7. interest rate hedging
    8. measurement of credit risk
    9. partial repurchases
  232. financial reporting date, FX transactions
  233. financial statements
    1. see also balance sheets
    2. foreign subsidiaries
    3. intercompany foreign dividends
    4. intragroup transactions
    5. translation of
  234. firm commitments
  235. Fischer equation, bond yields
  236. fixed CCSs
  237. fixed for fixed convertible bonds
  238. fixed income market, interest rate risk
  239. fixed leg
    1. cash flows
    2. interest accruals
    3. interest rate swaps
    4. swaps in arrears
  240. fixed parity mandatory convertible bonds
  241. fixed rate
    1. future fixed rate issuance
    2. hypothetical derivatives
  242. fixed rate bonds
    1. effective interest rate
    2. examples of accounting for
    3. at fair value through other comprehensive income
    4. future fixed rate issuance
    5. interest rate risk
  243. fixed rate foreign currency liabilities
    1. receive-fixed pay-fixed CCS
    2. receive-fixed pay-floating CCS
  244. fixed rate liabilities
    1. interest rate swaps
    2. swaps in arrears
  245. fixed for variable convertible bonds
  246. fixed-to-fixed cross-currency swaps
  247. floating CCSs
  248. floating debt, fixed rate liabilities
  249. floating leg
    1. cash flows
    2. interest accruals
    3. interest rate swaps
    4. swaps in arrears
  250. floating rate bonds
  251. floating rate debt effective interest rate
  252. floating rate foreign currency liabilities
    1. receive-floating pay-fixed CCS
    2. receive-floating pay-floating CCS
  253. floating rate futures
  254. floating rate liabilities
    1. inflation-linked assets
    2. interest rate swaps
    3. KIKO collars
    4. zero-cost collars
  255. floating-to-floating CCSs
  256. floorlets
  257. floors
    1. see also collars; put options
    2. hedged items
    3. inflation floors
    4. interest rate options
    5. interest rate terms
    6. KIKO collars
    7. written options
    8. zero-cost collars
  258. forecast intragroup transactions
  259. forecast sales
    1. foreign subsidiary earnings
    2. FX forwards
    3. hedging
    4. range accrual forwards
    5. treasury centres
  260. forecast transactions
    1. cash flow hedges
    2. versus firm commitment
    3. intragroup
  261. foreign currency convertible bonds
  262. foreign currency debt
  263. foreign currency liabilities
    1. case studies
    2. hedging
  264. foreign currency transactions
  265. foreign dividends
  266. foreign exchange… see FX…
  267. foreign operations
    1. see also foreign subsidiaries
    2. disposal of
    3. integral hedging of
    4. net investments in
  268. foreign sales, highly expected
  269. foreign subsidiaries
    1. case studies
    2. earnings
    3. hedging
    4. long-term investments
    5. net asset elements
    6. translation process
  270. “foreseeable future” terminology
  271. forfeiture
    1. stock appreciation rights
    2. stock option plans
  272. formal designation, hedge effectiveness assessment
  273. forward basis fair valuation
  274. forward component/element
    1. changes through profit/loss
    2. exclusion from hedging relationship
    3. forward contracts
    4. hedging relationship
    5. inclusion versus exclusion
  275. forward contracts
    1. see also FX forwards; KIKO forwards; knock-in forwards; range accrual forwards
    2. case study
    3. cross-currency swaps
    4. excluded forward component/element
    5. fair valuation
    6. gold production
    7. hedged instruments
    8. included forward component/element
    9. JPY–GBP forwards
    10. net investment hedges with
    11. own-use contracts
    12. settlement
    13. splitting KIKO forwards
    14. splitting participating forwards
    15. subsequent receivables with
  276. forward exchange rates, hypothetical derivatives
  277. forward-forward basis, hedge effectiveness assessment
  278. forward points
    1. excluded from hedging relationship
    2. FX forwards
    3. in hedging relationship
    4. implications
  279. forward rate, spot rate function
  280. forward starting swaps
  281. forwards case study
    1. accounting treatment
    2. forward treated as derivative
    3. physical settlement
    4. selling on own shares
  282. France, Consumer Price Index
  283. fuel consumption
  284. functional currency
    1. definition
    2. foreign subsidiaries
    3. knock-in forwards
    4. subsidiaries
    5. translation process
  285. funding comparison, swaps in arrears
  286. funding department, fixed rate liabilities
  287. funding savings, KIKO collars
  288. funding value adjustment (FVA)
  289. future fixed rate issuance
  290. future floating rate issuance
  291. futures contracts
    1. commodity inventory hedges
    2. highly expected purchase hedging
    3. variation margin
  292. FVO see fair value option
  293. FVOCI see fair value through other comprehensive income
  294. FVTPL see fair value through profit or loss
  295. FX derivatives, summary of most commonly used
  296. FX forward-cash flow hedging
    1. accounting entries
    2. effective and ineffective amounts
    3. effectiveness assessment
    4. fair valuation of
      1. hedged item
      2. hedging instrument
    5. highly expected purchase hedging
  297. FX forward points implications
  298. FX forwards
    1. see also knock-in forwards
    2. average rate
    3. fair value change
    4. forecast sale hedging
    5. hedge accounting
    6. integral hedging
    7. intercompany foreign dividends
    8. net investment hedges with
    9. product description
    10. terms
    11. treasury centres
  299. FX hedges
  300. FX options
    1. see also knock-out options
  301. FX rate
    1. FX forwards
    2. intragroup transactions
    3. knock-in forwards
    4. net investment hedges
    5. range accrual forwards
    6. scenario analysis
  302. FX risk
    1. case studies
    2. definitions
    3. foreign subsidiaries
    4. group basis hedging
    5. hedging
    6. types of exposure
  303. FX risk component
    1. hedged instruments
    2. highly probable forecast
    3. intragroup monetary item
  304. FX transactions
  305. gas industry commodity contracts
  306. GBP–JPY forwards
  307. Germany, Consumer Price Index
  308. gold buying
  309. gold futures
  310. gold loans
  311. gold production
  312. goodwill
  313. government bonds, inflation-indexedsee inflation-linked bonds
  314. grant date, stock appreciation rights/option plans
  315. group basis hedging
    1. see also intragroup transactions
  316. Harmonised Index of Consumer Prices (HICP)
  317. hedge accounting
    1. discontinuance
    2. double-edge sword of
    3. optimisation
    4. qualifying criteria
    5. standards implementation
    6. theoretical framework
  318. hedge accounting compliant derivatives
  319. hedge effectiveness assessment
    1. at hedge inception
    2. at start of hedging relationship
    3. cross-currency swaps
    4. fixed rate liabilities
    5. floating rate liabilities
    6. forecast sales
    7. foreign subsidiary earnings
    8. future fixed rate issuance
    9. future floating rate issuance
    10. FX forwards
    11. KIKO collars
    12. KIKO forwards
    13. knock-in forwards
    14. methods
    15. net investment hedges
    16. participating forward in entirety
    17. participating forward split
    18. range accrual forwards
  320. hedge inception
    1. FX forwards
    2. hedge effectiveness assessment at
    3. participating forward in entirety
    4. time value
  321. hedge ineffectiveness rebalancing
    1. see also ineffective…
  322. hedge objective unchanged
  323. hedge performance analysis, foreign subsidiaries
  324. hedge ratio
    1. adjustments to
    2. cross-currency swaps
    3. discontinuance
    4. economic relationship assessment
    5. fixed rate liabilities
    6. floating rate liabilities
    7. foreign subsidiary earnings
    8. future fixed rate issuance
    9. future floating rate issuance
    10. FX forwards
    11. KIKO collars
    12. KIKO forwards
    13. knock-in forwards
    14. net investment hedges
    15. participating forwards
    16. range accrual forwards
    17. re-estimation
    18. readjustments to
  325. hedged item
    1. candidates
    2. cap and floor
    3. components of item eligible for designation as
    4. cross-currency swaps
    5. decreasing volume
    6. definition
    7. description in hedging relationship documentation
    8. effectiveness assessment
    9. eligible for hedge accounting
    10. external parties
    11. fair valuation
    12. fixed rate liabilities
    13. floating rate liabilities
    14. forecast sales
    15. foreign subsidiary earnings
    16. forward basis fair valuation
    17. future fixed rate issuance
    18. future floating rate issuance
    19. FX forwards
    20. increasing volume
    21. items not eligible for designation as
    22. KIKO collars
    23. knock-in forwards
    24. layer component
    25. net investment hedges
    26. OCI accumulation
    27. other restrictions
    28. participating forward elements
    29. participating forward split
    30. quantity estimation
    31. range accrual forwards
    32. rebalancing
    33. recognition of
    34. time-period related
    35. transaction related
  326. hedges, types
  327. hedging alternatives, limited access to
  328. hedging instrument
    1. candidates
    2. cross-currency swaps
    3. decreasing volume
    4. definition
    5. description in hedging relationship documentation
    6. discontinuance
    7. effectiveness assessment
    8. eligible for hedge accounting
    9. fair valuation
    10. fair value calculation
    11. fair value recognition
    12. fixed rate liabilities
    13. floating rate liabilities
    14. forecast sales
    15. foreign subsidiary earnings
    16. forward contracts
    17. future fixed rate issuance
    18. future floating rate issuance
    19. FX forward as
    20. FX risk component
    21. increasing volume
    22. KIKO collars
    23. KIKO forward as
    24. knock-in forwards
    25. net investment hedges
    26. participating forward and
    27. range accrual forwards
    28. rebalancing
    29. recognition of
    30. standard forward contract
    31. tunnel as
  329. hedging relationship
    1. discontinuance
    2. forecast sale hedging
    3. foreign subsidiaries
    4. forward element excluded from
    5. forward element in
    6. forward points excluded from
    7. forward points in
    8. hedge accounting qualification
    9. hedge effectiveness assessment at start of
    10. interest rate swaps
    11. intragroup transactions
    12. knock-in forwards
    13. net investment hedges
    14. participating forward in entirety
    15. participating forward split
    16. range accrual forwards
    17. rebalancing
    18. requirements for effectiveness
    19. setting the term
  330. hedging relationship documentation
    1. cash flow hedging
    2. commodity inventory hedging with futures
    3. cross-currency swaps
    4. crude oil futures
    5. fair value hedging
    6. fixed rate liabilities
    7. floating rate liabilities
    8. foreign exchange risk
    9. foreign subsidiary earnings
    10. future fixed rate issuance
    11. future floating rate issuance
    12. hedged item/instrument description
    13. highly expected purchase with futures hedging
    14. inflation-linked revenues, cash flow hedges
    15. inflation risk hedging
    16. jet fuel swaps
    17. KIKO collars
    18. net investment hedges
    19. range accrual forwards
  331. HICP (Harmonised Index of Consumer Prices)
  332. hierarchy of fair value
  333. highly expected foreign sale
  334. highly expected purchase with futures hedging
    1. accounting entries
    2. effective and ineffective amounts
    3. effectiveness assessment
    4. fair valuation of hedged item
    5. fair valuation of hedging instrument
    6. hedging relationship documentation
  335. highly probable forecast
  336. highly probable transactions, risk of reassessment
  337. historical data, preliminary hedge ratio
  338. HKD–EUR exposure example
  339. host contract
    1. financial assets
    2. financial liabilities
  340. hybrid contracts
  341. hybrid instruments inflation risk
  342. hybrid securities
    1. contractual discretion
    2. convertible bonds
    3. degree of subordination
    4. distribution history
    5. economic compulsion
    6. issuer's perspective
    7. legal form
    8. preference shares
  343. hyperinflationary economies
  344. hypothetical derivatives
    1. cross-currency swaps
    2. fair valuation
    3. floating rate liabilities
    4. forecast sales
    5. future fixed rate issuance
    6. future floating rate issuance
    7. FX forwards
    8. KIKO collars
    9. KIKO forwards
    10. knock-in forwards
    11. range accrual forwards
    12. relevant dates
    13. simplification
    14. terms
  345. IAS The Effects of Changes in Foreign Exchange Rates
  346. IBM stock
  347. ICE futures prices
  348. identical assets/liabilities
  349. IFRS Share-Based Payment
  350. IFRS Financial Instruments
    1. classification categories
    2. cross-currency swaps
    3. FX risk
    4. hybrid contracts accounting treatment
    5. inflation risk hedging
    6. interest rate swaps
    7. nature of
  351. IFRS Fair Value Measurement
    1. level financial instruments
    2. level financial instruments
    3. level financial instruments
    4. mid-to-bid/offer adjustments
    5. overview
    6. summary
  352. ILB see inflation-linked bonds
  353. ILS (insurance-linked securities)
  354. impairment of equity investments
  355. implied delta, preliminary hedge ratio
  356. in-the-money options
  357. in-the-money tunnels
  358. income statements
  359. independence of market participants
  360. index swap discounting, overnight
  361. indices, inflation measurement
  362. individual statements
    1. see also stand-alone financial statements
  363. ineffective amounts
    1. cross-currency swaps
    2. fair value changes
      1. cross-currency swaps
      2. fixed rate liabilities
      3. floating rate liabilities
      4. foreign subsidiary earnings
      5. future fixed rate issuance
      6. future floating rate issuance
      7. KIKO collars
      8. net investment hedges
    3. fixed rate liabilities
    4. floating rate liabilities
    5. future fixed rate issuance
    6. future floating rate issuance
    7. KIKO collars
    8. knock-in forwards
    9. net investment hedges
    10. range accrual forwards
  364. ineffective parts
    1. cash flow hedges
    2. cross-currency swaps
    3. floating rate liabilities
    4. future fixed rate issuance
    5. future floating rate issuance
    6. hedged instruments
    7. KIKO forwards
    8. participating forwards
    9. range accrual forwards
    10. risk management objective
  365. inflation
    1. Consumer Price Index
    2. Eurozone Inflation Index
    3. Harmonised Index of Consumer Prices
    4. hyperinflationary economies
    5. indices
    6. measurement of
    7. Retail Price Index
  366. inflation caps
  367. inflation derivatives
    1. cumulative periodic inflation swaps
    2. inflation caps
    3. inflation floors
    4. non-cumulative periodic inflation swaps
    5. periodic inflation swaps
    6. zero-coupon inflation swaps
  368. inflation floors
  369. inflation-linked assets and floating rate liability
  370. inflation-linked bonds (ILB)
  371. inflation-linked revenues, cash flow hedges
  372. inflation markets
    1. bond yield components
    2. breakeven inflation rate
    3. Fischer equation
    4. indices
    5. participants
  373. inflation payers
  374. inflation receivers
  375. inflation risk hedging
    1. accounting entries
    2. accounting issues
    3. case study
    4. cash flow hedging of inflation-linked revenues
    5. derivatives
    6. effectiveness assessment
    7. example
    8. fair valuation of insurance-linked securities
    9. floating rate liability and inflation-linked assets
    10. hedging inflation as risk component
    11. hedging relationship documentation
    12. hybrid instruments
    13. hypothetical derivative case study
    14. inflation-linked bonds
    15. insurance-linked securities valuation
    16. under IFRS
  376. inflation swaps
    1. cash flows
    2. cumulative periodic inflation swaps
    3. fair value hedging
    4. non-cumulative periodic inflation swaps
    5. periodic inflation swaps
    6. zero-coupon inflation swaps
  377. information systems
  378. infrastructure companies
  379. initial cash flows, bond/CCS combination
  380. initial gains/losses, IFRS
  381. insurance companies
  382. insurance contracts
  383. insurance-linked securities (ILS)
  384. integral hedging, foreign operations
  385. intercompany foreign dividends
  386. interest accruals
  387. interest expense
    1. cross-currency swaps
    2. fixed rate liabilities
    3. floating rate liabilities
    4. future fixed rate issuance
    5. future floating rate issuance
    6. net investment hedges
  388. interest flows
    1. credit spreads
    2. cross-currency swaps
    3. future floating rate issuance
    4. swaps in arrears
  389. interest income
  390. interest payable see payable amounts
  391. interest rate amortised cost
  392. interest rate derivatives, most common
  393. interest rate hedging strategies
  394. interest rate options
  395. interest rate risk
  396. interest rate swaps
    1. credit valuation adjustments
    2. fixed rate liabilities with
    3. floating rate liabilities with
    4. flows
    5. future fixed rate issuance with
    6. future floating rate issuance with
    7. interest accruals
    8. product description
    9. step-up callable perpetual preference shares
    10. terms
  397. interest receivable see receivables
  398. intermediate cash flows, bond/CCS combination
  399. International Financial Reporting Standards see IFRS…
  400. intragroup foreign dividend hedging
  401. intragroup monetary item, FX risk component
  402. intragroup transactions
  403. intrinsic value
    1. collars
    2. hypothetical derivatives
    3. non-zero initial value
    4. options
    5. versus time value
    6. tunnels
  404. inventories
  405. inverse floaters
  406. investments in other companies
  407. investors, inflation markets
  408. irrevocable choice, equity investments
  409. item-to-item relationships, foreign subsidiaries
  410. “jet fuel crack spreads”
  411. jet fuel production process
  412. jet fuel swaps
    1. accounting entries
    2. contract terms
    3. fair valuation
    4. hedge effectiveness assessment
    5. hedging relationship
    6. hedging relationship documentation
    7. rolling hedging strategy
  413. joint operations, foreign operation disposal
  414. JPY risk
  415. JPY–GBP forwards
  416. KIKO collars
    1. in entirety
    2. floating rate liabilities with
    3. splitting
  417. KIKO forwards
    1. in entirety
    2. fair valuation
    3. hedge accounting not applied
    4. highly expected foreign sale
    5. split into forward/residual derivative
    6. split into option/residual derivative
  418. knock-in barrier options
  419. knock-in floorlets, KIKO collars
  420. knock-in floors, KIKO collars
  421. knock-in forwards
    1. see also KIKO forwards
    2. accounting optimisation
    3. in entirety
    4. highly expected foreign sale hedging
    5. subsequent receivable with
    6. terms
  422. knock-out barrier options
  423. knock-out caplets, KIKO collars
  424. knock-out caps, KIKO collars
  425. knock-out options
    1. see also KIKO forwards
    2. fair valuation
    3. knock-in forwards and
    4. terms
  426. layer component, hedged items
  427. lease accounting, commodity contracts
  428. lease contracts
  429. leasing transactions, IFRS
  430. least squares method, regression analysis
  431. leveraged financial assets
  432. LGD (loss given default)
  433. liabilities, recognition as
    1. see also financial liabilities; fixed rate liabilities; floating rate liabilities; foreign currency liabilities; identical assets/liabilities; recognised asset/liability
  434. liability component, compound instruments
  435. linear regression method, hedge effectiveness assessment
  436. linkers see inflation-linked bonds
  437. liquidity portfolio example
  438. liquidity risk
    1. premium, bond yields
    2. stock appreciation rights
  439. long-term investments, foreign subsidiaries
  440. look-through test, tranches of securitisations
  441. loss see profit/loss
  442. loss given default (LGD)
  443. macrohedging
  444. mandatory convertible bond case study
    1. accounting for
    2. fixed parity bonds
    3. issuer's perspective
    4. variable parity
  445. mark-to-market (MtM)
  446. market data, observable
  447. market factors
    1. foreign subsidiaries
    2. netting set data
    3. simulating
  448. market participant qualities
  449. market vesting conditions, stock-based compensation plans
  450. market yield curve, interest rate swaps
  451. markets, principal versus most advantageous
  452. maturity
    1. cross-currency swaps
    2. FX forwards convergence at
    3. FX options
    4. KIKO collars
    5. spot/forward rate
  453. microhedging
  454. mid-market fair valuation, IFRS level
  455. mid-to-bid adjustments, IFRS
  456. mid-to-offer adjustments, IFRS
  457. mining industry inventories recognition
  458. minority interests effect on translation differences
  459. model uncertainty adjustments, IFRS
  460. modelling tools
  461. modified economic relationship, contractualcash flow
  462. monetary items
    1. IAS
    2. intercompany foreign dividends
    3. part of net investment
    4. translation process
  463. monetisation of assets
  464. Monte Carlo simulation
  465. most advantageous market, principal market versus
  466. MtM (mark-to-market)
  467. multinationals
  468. net assets
    1. cross-currency swaps
    2. foreign subsidiary
  469. net earnings, foreign operations
  470. net investments/net investment hedges
    1. see also cash flow hedges/hedging
    2. case studies
    3. cross-currency swaps
    4. fixed-to-fixed CCSs
    5. floating-to-floating CCSs
    6. foreign currency debt
    7. in foreign operations
    8. with a forward
    9. integral hedging
    10. intercompany foreign dividends
    11. monetary items part of
    12. retranslation gains/losses
    13. special items
    14. summary of impacts
    15. using derivatives
  471. net realisable value (NRV), inventories
  472. net settled commodity contracts
  473. netting set data, exposure at default
  474. no net premium requirement, written options
  475. nominal interest rate, bond yields
  476. non-contractually specified risk component
  477. non-controlling interest, foreign subsidiaries
  478. non-cumulative periodic inflation swaps
  479. non-financial hosts
  480. non-market vesting conditions, stock-based compensation plans
  481. non-monetary items, IAS
  482. non-recourse financial assets
  483. non-vesting conditions, stock-based compensation plans
  484. non-zero initial intrinsic value
  485. non-zero initial time value
  486. NWE jet fuel price
  487. observable market data, IFRS level
  488. obsolete strategies, linked “base”/debt instruments
  489. OCI see other comprehensive income
  490. offset degree
    1. cross-currency swaps
    2. floating rate liabilities
    3. future fixed rate issuance
    4. knock-in forwards
    5. participating forwards
  491. oil futures
  492. one-period model of default
  493. operational complexity minimisation
  494. operational resources
  495. options
    1. see also FX options; knock-out options
    2. case studies
    3. deltas
    4. exercising
    5. floating rate liabilities
    6. forwards and
    7. FX options
    8. hedge accounting and
    9. intrinsic value
    10. KIKO forwards
    11. knock-in forwards and
    12. participating forward in entirety
    13. participating forward split
    14. settlement
    15. splitting KIKO forwards
    16. standard options
    17. time-period related hedged items
    18. time value
    19. transaction related hedged items
  496. orderly transactions definition
  497. OTC (over-the-counter) derivatives
  498. other comprehensive income (OCI)
    1. accumulation in
    2. cash flow hedges
    3. financial liabilities
    4. forecast sales
    5. forward element in
    6. future fixed rate issuance
    7. FX forwards
    8. integral hedging
    9. knock-in forwards
    10. profit/loss statement
    11. range accrual forwards
    12. subsidiary's statement of financial position
    13. time-period related hedged item
    14. transaction related hedged item
  499. out-of-the money options
  500. over-the-counter (OTC) derivatives
  501. overnight index swap discounting
  502. own-use accounting, commodity contracts
  503. own-use contracts
    1. case study
    2. commodities
    3. definition
  504. parent company/entity
    1. foreign subsidiary earnings
    2. treasury centres
  505. parent-only financial statements
  506. partial repurchases, financial liabilities
  507. participating forwards
    1. in entirety
    2. hedge accounting issues
    3. split into forward and option
    4. subsequent receivables with
  508. path-dependent options
  509. pay fixed/receive fixed CCSs
    1. see also receive-fixed pay-fixed CCS
  510. pay fixed/receive floating CCSs
    1. see also receive-floating pay-fixed CCS
  511. pay floating/receive fixed CCSs
    1. see also receive-fixed pay-floating CCS
  512. pay floating/receive floating CCSc
    1. see also receive-floating pay-floating CCS
  513. payable amounts, cross-currency swaps
  514. payoff graphs
    1. caplets
    2. floorlets
    3. KIKO collars
    4. KIKO forwards
    5. options
  515. pension funds, inflation markets
  516. periodic inflation caps and floors
  517. periodic inflation swaps
  518. physical delivery, forward contracts
  519. physical settlement
    1. call options
    2. commodity contracts
    3. forwards case study
    4. FX forwards
    5. put options
  520. Platts spot prices
  521. portfolio hedging
    1. see also liquidity portfolio
    2. decision process
    3. low compatibility
  522. preference shares
  523. preliminary hedge ratio
  524. present value (PV), exposure at default
  525. presentation currency
    1. definition
    2. foreign subsidiaries
    3. translation process
  526. pricing
    1. call options
    2. fair value
    3. put options
  527. primary indicators, functional currency
  528. principal market versus most advantageous
  529. principal test, tranches of securitisations
  530. probability, exercising options
  531. probability scale, forecast transactions
  532. profit/loss
    1. cross-currency swaps
    2. day
    3. fixed rate liabilities
    4. floating rate liabilities
    5. forecast sales
    6. foreign currency liabilities
    7. foreign subsidiaries
    8. forward element changes through
    9. future floating rate issuance
    10. FX forwards
    11. integral hedging
    12. intercompany foreign dividends
    13. KIKO collars
    14. KIKO forwards
    15. knock-in forwards
    16. participating forwards
    17. positive influence on statement
    18. range accrual forwards
    19. sales transactions
    20. time-period related hedged item
    21. timing of
    22. volatility
  533. protecting participating forwards
  534. purchased caps/floors
  535. purchased options and written options
  536. purchasing entity, intragroup transactions
  537. put options
    1. see also floors
    2. equity swaps
    3. forecast sale hedging
    4. FX options
    5. hedging equity investments
    6. intrinsic value
    7. KIKO forwards
    8. settlement
  538. put time values
    1. excluded from hedging relationship
    2. hedging equity investments
    3. included in hedging relationship
  539. PV (present value), exposure at default
  540. quantitative assessment
    1. see also scenario analysis
  541. quantity estimation, hedged item
  542. quanto options
  543. range accrual forwards
    1. in entirety
    2. fair valuation
    3. splitting
    4. subsequent receivable with
  544. range accrual interest rate risk
  545. range accrual options
  546. range floater bonds
  547. ratchet floater bonds
  548. real bonds see inflation-linked bonds
  549. real estate companies
  550. real interest rate, bond yields
  551. reassessment risk, highly probable transactions
  552. rebalancing approach
    1. accounting for
    2. hedge ratio
    3. knock-in forwards
  553. receivables
    1. cross-currency swaps
    2. FX forwards
    3. range accrual forwards
    4. recognition
    5. revaluation
    6. rolling trade
    7. settlement record
  554. receive-fixed pay-fixed CCS
    1. see also pay fixed/receive fixed CCSs
  555. receive-fixed pay-floating CCS
    1. see also pay floating/receive fixed CCSs
  556. receive-floating pay-fixed CCS
    1. see also pay fixed/receive floating CCSs
  557. receive-floating pay-floating CCS
    1. see also pay floating/receive floating CCSc
  558. recognised asset/liability
  559. recognition
    1. equity instruments
    2. equity investments
    3. financial instruments
    4. liabilities
    5. receivables
  560. recycling of amounts, OCI accumulation
  561. regression analysis/method
    1. gold futures
    2. hedge effectiveness assessment
  562. reliably measurable hedged item
  563. reporting date, translation process on first
  564. reserve amounts, time value
  565. residual derivatives
    1. fair valuation
    2. settlement amounts
    3. splitting KIKO collars
    4. splitting KIKO forwards
    5. splitting range accrual forwards
  566. retail investors
  567. Retail Price Index (RPI)
  568. revenue forecasts, treasury centres
  569. risk
    1. see also credit risk; equity risk; FX risk; interest rate risk
    2. changes, financial liabilities at FVTPL
    3. fixed rate liabilities
    4. future fixed rate issuance
    5. future floating rate issuance
    6. hedge effectiveness assessment
      1. fixed rate liabilities
      2. floating rate liabilities
      3. foreign exchange risk
      4. interest rate risk
    7. JPY risk
    8. KIKO collars
    9. measurement, financial liabilities
    10. of reassessment, highly probable transactions
    11. stock appreciation rights
    12. stock option plans
  570. risk components
    1. cross-currency swaps
    2. hedged items
    3. hedging instruments
  571. risk management objective
    1. cross-currency swaps
    2. discontinuation
    3. fixed rate liabilities
    4. floating rate liabilities
    5. forecast sale hedging
    6. foreign subsidiary earnings
    7. future fixed rate issuance
    8. future floating rate issuance
    9. FX forwards
    10. KIKO collars
    11. knock-in forwards
    12. net investment hedges
    13. participating forwards
    14. range accrual forwards
    15. risk management strategy versus
  572. risk management optimisation
  573. risk management strategy
    1. cross-currency swaps
    2. fixed rate liabilities
    3. floating rate liabilities
    4. forecast sale hedging
    5. foreign subsidiary earnings
    6. future fixed rate issuance
    7. future floating rate issuance
    8. FX forwards
    9. KIKO collars
    10. knock-in forwards
    11. net investment hedges
    12. range accrual forwards
    13. versus risk management objective
  574. risk tests, tranches of securitisations
  575. risk translation, foreign earnings
  576. rolling hedging strategy
    1. airlines
    2. effectiveness assessment
    3. fair valuations
    4. first hedging relationship
    5. fuel consumption accounting entries
    6. hedge adjustment to maintain strategy
    7. hedging relationship documentation
    8. jet fuel swap accounting entries/fair valuation
    9. risk components
    10. second hedging relationship
  577. rolling trade receivables
  578. RPI see Retail Price Index
  579. sale agreements
    1. forward contracts
    2. KIKO forwards
    3. knock-in forwards
    4. range accrual forwards
  580. sales amount, FX forwards
  581. sales forecast
    1. foreign subsidiary earnings
    2. FX forwards
    3. range accrual forwards
    4. treasury centres
  582. sales hedging, knock-in forwards
  583. sales transactions
    1. FX forwards
    2. profit/loss
  584. SAR see stock appreciation rights
  585. scenario analysis
    1. cross-currency swaps
    2. economic relationship assessment
    3. fixed rate liabilities
    4. floating rate liabilities
    5. foreign exchange risk
    6. foreign subsidiaries
    7. future fixed rate issuance
    8. future floating rate issuance
    9. hedge effectiveness assessment
    10. KIKO collars
    11. KIKO forwards
  586. secondary indicators, functional currency
  587. securitisation tranches
  588. seller payoff, options
  589. separately identifiable risk component
  590. service vesting conditions, stock-based compensation plans
  591. settlement date, FX transactions
  592. share-based payments
  593. share plan types
  594. shareholders' equity, foreign subsidiaries
  595. shares
    1. fixed for variable convertible bonds
    2. forward selling on own shares
    3. total return swaps
  596. significant influence, equity instruments
  597. significant input, IFRS level
  598. silver buying
  599. simple one-period model of default
  600. simple scenario analysis
  601. simulation period
    1. range accrual forwards
    2. swaps in arrears
  602. solely payments of principal and interest on the principal amount outstanding (SPPI)
  603. SOP see stock option plans
  604. sovereigns, inflation markets
  605. speculative derivatives
    1. see also undesignated derivatives
  606. splitting approach
    1. KIKO collars
    2. KIKO forwards
    3. knock-in forwards
    4. participating forwards
    5. range accrual forwards
  607. spot component/element, forward contracts
  608. spot rates
    1. cross-currency swaps
    2. economic relationship assessment
    3. foreign subsidiary earnings
    4. FX forwards
    5. intercompany foreign dividends
    6. KIKO forwards
    7. knock-in forwards
    8. maturity
    9. net investment hedges
    10. participating forwards
    11. range accrual forwards
    12. subsidiary's statement of financial position
  609. SPPI see solely payments of principal and interest on the principal amount outstanding
  610. spread options
    1. see also cap spread; credit spreads; “jet fuel crack spreads”
  611. stand-alone financial statements
  612. standard call options
  613. standard collars, KIKO collar splits
  614. standard derivatives, knock-in forwards and
  615. standard deviation, knock-in forwards
  616. standard forwards
  617. standard options
    1. see also options
    2. equity options
    3. forward contracts
    4. FX options
    5. product description
  618. standard swaps versus swaps in arrears
  619. standards implementation, hedge accounting
  620. step-up callable perpetual preference shares
  621. stock appreciation rights (SAR)
    1. accounting entries
    2. call option hedging
    3. case study
    4. compensation expense calculation
    5. definition
    6. enhanced equity swaps
    7. equity market risk
    8. equity swaps
    9. example
    10. exercised/unexercised expiry
    11. fair valuation at reporting date
    12. fair valuation of call option
    13. hedging strategies
    14. liquidity risk
    15. main dates
    16. payoff as function of price upon exercise
    17. reporting date during life of award
    18. required actions on grant date
    19. risks
    20. standard call options
    21. terminology
    22. Treasury shares
    23. underlying risks
  622. stock-based compensation plans
    1. accounting for
    2. case studies
    3. employee stock ownership plans
    4. examples
    5. market vesting conditions
    6. non-market vesting conditions
    7. non-vesting conditions
    8. risks
    9. service vesting conditions
    10. share plans
    11. stock appreciation rights
    12. stock option plans
    13. terminology
    14. types
    15. vesting conditions
  623. stock lending case study
  624. stock option plans (SOP)
    1. accounting entries on grant date
    2. accounting for
    3. case study
    4. compensation expense calculation dates
    5. definition
    6. dilution risk
    7. equity market risk
    8. equity swaps
    9. examples
    10. exercised/unexercised expiry
    11. expense calculation
    12. fair value estimation
    13. hedging strategies
    14. main dates
    15. reporting date during life of award
    16. required actions on grant date
    17. risks
    18. standard call options
    19. terminology
    20. Treasury shares
    21. underlying risks
  625. strike price
    1. call options
    2. put options
  626. structured debt instruments, embedded derivatives in
  627. subordination degree, hybrid securities
  628. subsequent receivables
    1. FX forwards
    2. range accrual forwards
  629. subsidiaries
    1. equity risk
    2. financial statements
    3. foreign subsidiaries
    4. functional currency
    5. intercompany foreign dividends
    6. intragroup transactions
    7. translation of statement of financial position
    8. treasury centres
  630. swap interest, cash flows
  631. swap rate, constant maturity swap
  632. swaps
    1. see also cross-currency swaps; forward starting swaps; interest rate swaps; total return swaps
    2. accrual amounts
    3. in arrears
    4. credit valuation adjustments
    5. overnight index swap discounting
    6. range accruals
    7. settlement amounts
  633. target funding, swaps in arrears
  634. tax effects, foreign subsidiary earnings
  635. temporary recognition, other comprehensive income
  636. time grid, exposure at default
  637. time-period related hedged item
  638. time value
    1. see also actual time value; put time values
    2. collars
    3. intrinsic value versus
    4. non-zero initial
    5. options
    6. other comprehensive income
    7. reserve amounts
    8. time-period related hedged item
    9. transaction related hedged item
    10. tunnels
  639. timing differences, treasury centres
  640. total return swaps (TRSs) case study
    1. accounting entries
    2. asset monetisation strategy
    3. parking shares
  641. trade receivables, rolling
  642. trading purposes contracts, commodities
  643. tranches of securitisations
  644. transaction date, FX transactions
  645. transaction/hedging relationship
  646. transaction related hedged item
  647. translation differences
    1. account
    2. allocation of
    3. calculation of
    4. cross-currency swaps
    5. due to goodwill
    6. foreign subsidiaries
    7. intercompany foreign dividends
    8. minority interests effect
    9. net investment hedges
  648. translation exposure, foreign subsidiaries
  649. translation gains/losses, foreign currency liabilities
  650. translation process
    1. on acquisition date
    2. basic procedures prior to
    3. cross-currency swaps
    4. on first reporting date
    5. foreign subsidiaries
    6. specific procedures
  651. translation rates, IAS
  652. translation risk, foreign earnings
  653. treasury centres
    1. consolidated level
    2. group basis hedging
    3. portfolio hedging
  654. Treasury shares
  655. TRSs see total return swaps
  656. tunnels
    1. combinations
    2. FX tunnel
    3. intrinsic value
    4. subsequent receivable with
    5. time value
  657. UK see United Kingdom
  658. uncertainty adjustments, IFRS
  659. underhedging
  660. undesignated derivatives
    1. see also speculative derivatives
    2. KIKO collars
    3. KIKO forwards
    4. knock-in forwards
  661. United Kingdom (UK) Retail Price Index
  662. United States (US) All Items Consumer Price Index for all urban consumers
  663. unobservable valuation, IFRS level
  664. unrecognised firm commitment
  665. US see United States
  666. USD leg, cross-currency swaps
    1. fixed-to-fixed
    2. floating-to-floating
    3. receive-fixed pay-fixed
    4. receive-fixed pay-floating
    5. receive-floating pay-fixed
    6. receive-floating pay-floating
  667. USD–EUR derivative, intragroup transactions
  668. USD–EUR options
  669. USD–EUR rate
    1. cross-currency swaps
    2. economic relationship assessment
    3. foreign subsidiary earnings
    4. FX forwards
    5. integral hedging
    6. intercompany foreign dividends
    7. KIKO forwards
    8. knock-in forwards
    9. minority interests effect
    10. net investment hedges
    11. participating forwards
    12. range accrual forwards
    13. subsidiary's statement of financial position
  670. utility companies inflation markets
  671. valuation model, IFRS level
  672. value at risk (VaR) approach
  673. vanilla options see standard options
  674. VaR (value at risk) approach
  675. variable parity mandatory convertible bonds
  676. variable rate see floating rate…
  677. variation margin, futures contracts
  678. vesting conditions
    1. stock appreciation rights
    2. stock-based compensation plans
    3. stock option plans
  679. vesting period
    1. stock appreciation rights
    2. stock option plans
  680. volatility
    1. foreign subsidiaries
    2. minimisation, knock-in forwards
    3. profit/loss
    4. range accrual forwards
  681. voluntary discontinuation prohibition
  682. weak controls, operational resources
  683. written options
  684. WTI crude oil price
  685. year-end net assets, foreign operations
  686. zero-cost collar strategy
  687. zero-cost tunnel strategy
  688. zero-coupon inflation caps and floors
  689. zero-coupon inflation swaps
  690. zero fair value, tunnels
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