Gaois

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3 results

  1. FINANCE|free movement of capital|financial market

    #584468

    IATE #3551879
    BRA Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    babhtáil ráta airgeadra Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Währungsswap
    de
    Definition Finanzderivat, bei dem zwei Vertragsparteien Zins- und Kapitalzahlungen in unterschiedlichen Währungen austauschen Reference Wikipedia, s. v. "Währungsswap", http://de.wikipedia.org/wiki/W%C3%A4hrungsswap (30.1.2014)
    CRS | swaps | Currency Rate Swap
    en
    Comment Currency swaps are used to hedge intra Group equity investments. Realised and unrealised gains/losses are not recognised in profit for the year but are recorded as movements in reserves. Due to the more prescriptive documentary requirements these swaps would not qualify to be treated as hedges under US GAAP and the gains and losses recorded as movements in reserves would be included in the profit for the financial year. Under UK GAAP receivables and payables on currency swaps are included within debtors and creditors respectively. Under US GAAP, these swaps would be separately classified into current asset derivatives, current liabilities derivatives and non-current liabilities derivatives. wikinvest, http://www.wikinvest.com/stock/Smith_%26_Nephew_SNATS_(SNN)/Currency_Rate_Swaps [17.10.2013]
    échange de devises
    fr
    Comment Voir [ IATE:888713 ]
  2. FINANCE

    #558275

    IATE #1464938
    babhtáil ráta úis trasairgeadra Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gekreutzter Swap
    de
    cross currency interest rate swap | swaps
    en
    Definition a product that provides the borrower the ability to switch their interest repayments from one currency to another on a fixed or floating rate basis Reference AIB Customer Treasury Services: Cross – Currency Interest Rate Swaps for Borrowers. Product Description Sheet, http://www.fxcentre.com/other/EUR/Cross-Currency%20Interest%20Rate%20Swaps%20for%20Borrowers.pdf [23.11.2012]
    Comment some sources refer to this concept as a synonym of cross-currency swap [ IATE:1414811 ] but others distinguish it as in a cross-currency swap the principal is exchanged as well
    swap de taux d'intérêt et de devises | swap croisé | swap hybride
    fr
    Definition type de swap de taux d'intérêt et de devises par lequel deux contreparties s'échangent leurs obligations respectives en capital et en intérêts libellées dans deux monnaies différentes Reference Kissas,C.,Termin.des marchés financiers,1990