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حسابداری و مالی::
مشتقههای مالی
Data on financial derivatives transactions
6.54 Although financial derivatives are not debt per se, these instruments have implications for debt management.
For those countries where borrowers use financial derivatives to manage their risk exposures, data on transactions arising from these contracts should be compiled and recorded, as well as stock positions on outstanding contracts, in both market value and notional amounts (see Chapter 5 for more details on the dissemi nation of statistics on financial derivatives).
Because financial derivative contracts can result in additional liabilities, their market value needs to be monitored on an ongoing basis.
Any direct increase in service costs arising from hedging using financial derivatives (for example, commission expenses) should be registered and included in the public sector unit's expenses.
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