#2985636
Mar shampla, má úsáidtear rogha ráta úis (caidhp) chun cosaint a sholáthar ar mhéaduithe ar an gcaiteachas úis a ghabhann le banna ráta chomhlúthaigh, déantar amluach na caidhpe sin a amúchadh ina bhrabús nó ina chaillteanas thar an tréimhse chéanna a ndéanfadh aon luach intreach a bheadh ag an gcaidhp difear do bhrabús nó caillteanas lena linn:
For example, if an interest rate option (a cap) is used to provide protection against increases in the interest expense on a floating rate bond, the time value of that cap is amortised to profit or loss over the same period over which any intrinsic value of the cap would affect profit or loss: