FINANCE|free movement of capital|financial market
- BRA Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- babhtáil ráta airgeadra Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Währungsswap
- de
- Sainmhíniú Finanzderivat, bei dem zwei Vertragsparteien Zins- und Kapitalzahlungen in unterschiedlichen Währungen austauschen Tagairt Wikipedia, s. v. "Währungsswap", http://de.wikipedia.org/wiki/W%C3%A4hrungsswap (30.1.2014)
- CRS | swaps | Currency Rate Swap
- en
- Nóta 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
- Nóta Voir [ IATE:888713 ]