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Financial Derivatives [electronic resource] : A Supplement to the Fifth Edition of the Balance of Payments Manual.

Author/Creator:
International Monetary Fund. Statistics Dept.
Publication:
Washington, D.C. : International Monetary Fund, 2000.
Series:
IMF eLibrary
Format/Description:
Government document
Book
1 online resource (56 p.)
Local subjects:
Asset management.
Bond.
Bonds.
Cash flows.
Commodity futures.
Convertible bonds.
Cooperatives.
Credit derivative.
Credit derivatives.
Credit risk.
Credit unions.
Creditor.
Currency derivative.
Debt.
Debt forgiveness.
Debt instruments.
Debt securities.
Debtors.
Default risk.
Derivative.
Derivative asset.
Derivative assets.
Derivative contract.
Derivative contracts.
Derivative instruments.
Derivative markets.
Derivative transaction.
Derivative transactions.
Derivatives instruments.
Dual currency bonds.
Equity capital.
Equity securities.
Equity shares.
External debt.
Financial assets.
Financial derivative.
Financial derivatives.
Financial derivatives instruments.
Financial futures.
Financial instruments.
Financial intermediaries.
Financial intermediation.
Financial markets.
Financial services.
Forward contract.
Futures contract.
Government bonds.
Hedges.
Hedging.
Hedging instruments.
Indexed bonds.
Interest.
Interest rate risk.
Interest rate swaps.
International finance.
International financial markets.
International reserves.
Letters of credit.
Liabilities.
Loans.
Money market.
Money market instruments.
Net present value.
Obligations.
Payments.
Perpetual bonds.
Portfolio investment.
Present value.
Principal amount.
Rate bonds.
Repayment.
Risk premium.
Sale of bonds.
Savings deposits.
Secondary markets.
Stock exchanges.
Summary:
In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of financial assets to which some derivatives are linked as hedges. Therefore, to parallel revisions made to the System of National Accounts (1993), an addendum and amendments to the fifth edition (1993) of the Balance of Payments Manual (BPM5) were prepared and published, in early 2000, as a supplement entitled Financial Derivatives. This supplement comprises two parts. Part I contains a new chapter in which the features of financial derivatives and treatments appropriate for specific derivatives were described. Part II consists of modifications to those portions of the BPM5 that pertain to financial derivatives. The revisions are shown by means of shading and strikeout. Financial Derivatives is an essential component of the BPM5.
Notes:
Description based on print version record.
Contributor:
International Monetary Fund. Statistics Dept.
Other format:
Print Version:
ISBN:
1557759413:
9781557759412
Publisher Number:
10.5089/9781557759412.049
Access Restriction:
Restricted for use by site license.
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