基础风险是什么_2024年ACCA考试AFM知识点

无论才能知识多么卓著，如果缺乏热情，则无异纸上画饼充饥，无补于事。acca证书含金量比较高，但考试科目多，难度大。请同学们认真备考。今天整理了AFM科目Basis risk（基础风险）相关知识点，详见正文。

【内容导航】

Basis risk-基础风险

【知识点】

Basis risk-基础风险

Basis risk-基础风险

Basis risk occurs when the basis does not diminish at a constant rate. In this case, if a futures contract is held till it matures then there is no basis risk because at maturity the derivative price will equal the underlying asset’s price.

However, if a contract is closed out before maturity (here the September futures contracts will be closed one months prior to expiry) there is no guarantee that the price of the futures contract will equal the predicted price based on basis at that date.

不好的书告诉错误的概念，使无知者变得更无知。以上就是为大家整理的AFM科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自24年基础精讲班-白默第49讲

（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）