Tá babhtálacha lasmuigh den mhargadh le deighilt sa chlár comhardaithe i gcomhpháirt iasachta agus i gcomhpháirt rialta bhabhtála "ag-an-airgead".
Off-market swaps are partitioned in the balance sheet into a loan component and a regular, "at-the-money" swap component.
Tomhaistear an dliteanas a bhaineann leis an tsócmhainn ar (i) praghas feidhmithe na rogha lúide amluach na rogha má tá an rogha san airgead nó ag an airgead, nó (ii) luach cóir na sócmhainne aistrithe lúide amluach na rogha má tá an rogha as an airgead.
The associated liability is measured at (i) the option exercise price less the time value of the option if the option is in or at the money, or (ii) the fair value of the transferred asset less the time value of the option if the option is out of the money.
Tomhaistear an dliteanas a bhaineann leis an tsócmhainn ar (i) suim phraghas feidhmithe na céadrogha ar cheannach agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach, má tá an céadrogha ar cheannach san airgead nó ag an airgead, nó (ii) suim luach cóir na sócmhainne agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach má tá an céadrogha ar cheannach as an airgead.
The associated liability is measured at (i) the sum of the call exercise price and fair value of the put option less the time value of the call option, if the call option is in or at the money, or (ii) the sum of the fair value of the asset and the fair value of the put option less the time value of the call option if the call option is out of the money.
Dá mbeadh an fálú bainteach le riosca aontaobhach, mar shampla, léireofaí leis an díorthach hipitéiseach luach intreach rogha hipitéisí atá san airgead tráth ainmniú na gaolmhaireachta fálaithe má tá an leibhéal praghais fhálaithe ar an leibhéal margaidh reatha, nó atá as an airgead má tá an leibhéal praghais fhálaithe os cionn (nó, faoi bhun, i gcás fálú de shuíomh fada) an leibhéil margaidh reatha.
If the hedge was for example for a one-sided risk, the hypothetical derivative would represent the intrinsic value of a hypothetical option that at the time of designation of the hedging relationship is at the money if the hedged price level is the current market level, or out of the money if the hedged price level is above (or, for a hedge of a long position, below) the current market level.