Tag: instruments

What is a Hard-To-Borrow List A hard to borrow list is inventory utilized by brokerages to identify securities that are not available for borrowing for...

What is 'Hara-Kiri Swap' An interest rate or cross-currency swap devoid of any profit margin for the originator. The term gets its...

What is 'Hedge Accounting' Hedge accounting is a method of accounting where entries for the ownership of a security and the opposing hedge are treated...

A yield curve depicts interest rates of bonds having different maturities, but same credit quality, at a specific point in time. The yield curve...

What is 'Impaired Credit' A deterioration in the creditworthiness of an individual or entity. This is usually reflected through a lower credit...

What is 'Naked Warrant' A warrant that is issued without a host bond. A naked warrant allows the holder to buy or...

What is an 'Offsetting Transaction' In trading, an activity that exactly cancels the risks and benefits of another instrument in the portfolio....

DefinitionOver-the-counter or off-exchange trading is done directly between two parties, without the supervision of an exchange. It is contrasted with exchange trading, which occurs...

Modern economies often utilize a set of complex system of measurements. This is certainly true when it comes to the stock market and international...

What is 'Calendar Year Accounting Incurred Losses ' Calendar year accounting incurred losses is a term used in the insurance industry to...