derivative instruments

Mr Greenspan lauded the fact that risk had been spread, using complex derivative instruments.

格林斯潘称赞了复杂衍生工具使风险得以扩散的事实。

Its focus is to analyze the actual operation of some financial derivative instruments, and it emphasizes technical analysis.

其侧重点在于分析某种具体衍生工具的实际操作，偏重于技术分析。

Stock index futures is an important financial derivative instruments, which has great impact and application in the world financial market.

股指期货是一种重要的衍生金融工具，在世界金融市场上具有巨大的应用范围与影响力。

Based on the literature, we analyzed the current situation and problems in the process of applying financial derivative instruments in China.

在此基础上，分析当前国内使用衍生金融工具的现状以及使用过程中存在的问题。

It is very meaningful to know price behavior further more in CSM and also very important to develop the derivative instruments market.

对中国股票市场价格行为复杂性的研究，对于丰富股价行为的认识，开发衍生工具市场等具有极其重要的理论与实践意义。

Financial derivative instruments can bring minor adventure and get more benefit for banks.

金融衍生工具的运用可以为银行规避风险、开拓业务、谋取利益。

Latent demand of financial derivative instruments in commercial bank of China

我国商业银行对金融衍生交易的潜在需求

The national corporations urgently need to use financial derivative instruments to evade and transfer financial risk currently, but it is not the time to speculate at the same time.

笔者认为，在我国企业目前急需利用衍生金融工具来规避公司业务中的各种风险，而利用衍生金融工具进行投机获利，时机尚不成熟，中航油事件便是我们惨痛的教训。

Application and Risk Management on Financial Derivative Instruments

金融衍生工具的应用及风险管理

With the growth of financial derivative instruments transaction in the world wide, its effect increasing reflects in the macro economic and corporate finance.

随着衍生金融工具交易量在世界范围内迅速扩大，其对宏观金融运行的影响及在微观财务管理中的作用日益体现。

Analysis on Pricing Coordination Mechanism in Supply Chain Based on Financial Derivative Instruments

基于金融衍生证券的供应链价格协调机制分析

After twenty years of continuous research, the major accounting standard setters have made great breakthroughs and progress in the research of derivative instruments accounting.

经过二十多年的持续研究，各大会计准则机构对衍生金融工具会计的研究已经取得很大的突破和进展。

Besides derivative instruments, other approaches are also introduced for risk management.

对于风险管理，本文采用了外汇期货、外汇期权、货币互换等金融衍生工具，同时也介绍了其它非金融衍生工具方法。

Research on the Application of Financial Derivative Instruments in Corporate Finance

衍生金融工具在公司理财中的运用研究

The increasing extension, variety, complex and the developing trends of non-equilibrium and exoticism of the financial derivative instruments have their inner motives.

金融衍生工具的发展规模日益扩大，品种日益多样化和复杂化且呈非均衡化和异国化发展趋势，这有其内在的动因。

Market players also utilize derivative instruments to hedge risks.

至于在市场上具体操作的行家，他们也通过使用金融衍生工具来规避风险。

So, there is a great demand for derivative instruments in commercial banks.

因此，我国商业银行对衍生工具产生了较强的潜在需求；

Recently, a class of innovative derivative instruments ( such as MSCI Taiwan index) has been created to facilitate foreign equity price risk management especially for international investors.

最近产生的一些金融创新衍生工具（例如美元标价的MSCI台湾股票指数期货）使国际投资者管理外国股票价格风险更加的便利。

The existing risks in modern financial industry include credit risk, interest rate risk, and risks from inflation, exchange rate, politics and financial derivative instruments.

现代金融业存在着信用风险、利率风险及通货膨胀、汇兑、金融衍生工具、政治等风险。

On the Effect of Derivative Instruments Transaction in the Reform of Commercial Banking Operation

论金融衍生品交易在商业银行改革中的作用

The market decline came after the securities and exchange board of India on Tuesday night released a discussion paper proposing policy changes on offshore derivative instruments.

在印度股市暴跌之前，印度证券交易委员会（securities and exchange board of india）于周二晚公布了一项政策讨论稿，拟改变对海外衍生品工具的政策。

China has published the new Accounting Standards recently and made the regulation of the recognition, measurement, disclosure and presentation of derivative instruments.

我国于2006年2月颁布的新企业会计准则中，对衍生金融工具的确认、计量以及列报与披露，作出了明确规定。

Derivative instruments: A contract whose value changes as prices move in a related or underlying commodity or financial instrument.

衍生金融工具：一种合同，其价值随着有关或特定商品或金融工具的价格变动而变化。

Securities Index Futures are one of important financial derivative instruments, which are widely used in developed and developing countries.

股指期货是一种重要的金融衍生工具，在发达国家和发展中国家都得到了广泛应用。

Derivative instruments are kinds of financial innovative forms, which derive and come out from primary financial instruments, and their prices are decided by primary financial instrument.

摘要衍生金融工具是由原生金融工具派生出来的，其价格决定于原生金融工具价格衍生金融创新形式。

Financial derivative instruments have been being controversial since they were derived from traditional financial instruments.

衍生金融工具自其诞生以来，就一直引起人们的争议。

The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e.g., the convertible company bonds, etc.

嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。

Investors may also choose from an almost limitless number of derivative instruments, including customized contracts designed to meet any need or hunch.

投资者还可以从几乎失去边界的许多派生工具中任意选择，这些工具可以迎合任意需求甚至是直觉去定制合约。

So futures, options and other financial instruments underlying on these derivative instruments are designed to eliminate or decrease the risks that people have to face.

为了防范风险，金融市场不断地实行金融创新，推出了期货与期权以及以此为基础的各种衍生金融产品。

The last chapter introduces the practical handle the financial derivative instruments according to the financial policy of China.

第六章在总结前五章内容的前提下，就我国现有的衍生金融工具实务，列出了相关的会计处理的方法，以供参考。