Accounting
Deferred Charge
December 20, 2022
Derivatives
Paper Loss
December 20, 2022

It stands for bond-over-stock warrant; an outperformance warrant in which the payout is determined based on the performance of a bond index minus the return on a stock index. In other words, the holder of a BOS warrant receives payment in terms of the performance differnential between bonds and stocks.

There exist multiple underlying bond indexes and stock indexes (equity index) in the market.

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