Discover how longevity derivatives hedge against longevity risks, explore their benefits for pension plans, and understand ...

Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...

Hedge documentation is important in both financial reporting and income taxation.For financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument ...

Insurers and fund advisers should consider newly proposed guidance from insurance regulators on funds’ use of derivatives in the context of regulatory capital treatment of a fund’s units, shares or ...

If you're familiar with or invest in exchange-traded funds, it's likely you've heard of derivatives ETFs, a category of ETFs that use derivative instruments such as futures and forward contracts, ...

In the recent past, derivatives have suffered from a poor reputation, with some critics viewing derivative instruments as a form of legalised gambling. While derivatives can be used to speculate on ...