The band or range in which volatility changes upwardly and downwardly, but not exceeding its upper and lower boundaries. In simple terms,...
A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...
A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...
A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...
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Khiyar is an option that is given to one or both of the contracting parties or a third party to…
A contract (aqd) which is incidental or auxiliary to another contract (usually a principal contract). Accessory contracts are mainly used...
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An interest rate swap in which the floating rate is set in arrears. This means, the floating rate is determined based on the value...
The fixed rate in an interest rate swap expressed as a percentage rate instead of a premium or a discount to a specified reference rate. The...