1.
Debt securities bought and held primarily for sale in the near term to generate income on short-term price differences. Companies report trading securities at fair value at each reporting date, with unrealized holding gains and losses recognized as net in
2.
The amount at which a company can exchange a financial instrument in a current transaction between willing parties. Companies account for expense related to stock options and restricted stock at fair value.
3.
Investment banker or other company that holds inventories of financial instruments. Counterparty.
4.
The ability of an investor corporation to affect the operating and financial policies of an investee corporation, without possessing legal control of the investee. Examples include representation on the board of directors, participation in policy-making p
5.
The option, in a convertible bond, to convert the bond to shares of common stock.
6.
At inception of a hedge, written proof of the hedging relationship.
7.
The company's objective for entering into a hedge.
8.
The most common type of swap, in which one party makes payments based on a fixed or floating rate, and the second party does just the opposite.
9.
Investors in forward contracts or other derivative instruments, who bet that the price of an asset will rise, thereby increasing the value of the derivative.
