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Volatility Regime

The band or range in which volatility changes upwardly and downwardly, but not exceeding its upper and lower boundaries. In simple terms,...

Fair Value Hedge

A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...

Hedge Accounting

A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...

Accounting Hedge

A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...

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Difference Between Khiyar and Wa’ad

Khiyar is an option that is given to one or both of the contracting parties or a third party to…

Accessory Contract

A contract (aqd) which is incidental or auxiliary to another contract (usually a principal contract). Accessory contracts are mainly used...

Back-End Set Swap

An interest rate swap in which the floating rate is set in arrears. This means, the floating rate is determined based on the value...

Absolute Rate

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...