Interest rate derivatives是什么_2023年ACCA考试FM知识点
种子牢记着雨滴献身的叮嘱，增强了冒尖的勇气。acca是“国际注册会计师”证书，含金量比较高，但报考门槛低。每年都有大量考生报考。今天为同学们整理了FM科目Interest rate derivatives(利率衍生品)相关知识点，正在备考的同学们来看看吧。
【内容导航】
Interest rate derivatives-利率衍生品
【知识点】
Interest rate derivatives-利率衍生品
Interest rate derivatives-利率衍生品
Interest rate futures are similar in effect to FRAs, except that the terms, amounts and periods are standardised.
The futures’ price fluctuating comply with the following logic:
• A rise in interest rates reduces futures prices.
• A fall in interest rates increases futures prices.
So the future market can provide a mechanism which create the following result:
Loan loses, future wins, or loan wins, future loses. So the interest rate is locked.
(a) Borrowers will wish to hedge against an interest rate rise by selling futures now and buying futures on the day that the interest rate is fixed.
(b) Lenders will wish to hedge against the possibility of falling interest rates by buying futures now and selling futures on the date that the actual lending starts.
努力向上的开拓，才使弯曲的竹鞭化作了笔直的毛竹。以上就是为大家整理的acca考试相关知识点，2023年9月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自FM精讲班第39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)
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