AFM知識點匯總——Interest rate options.

下載正保會計網(wǎng)校APP 訂閱最新報考消息

來源: 正保會計網(wǎng)校編輯：梨 2022/07/15 16:43:50　字體：大小

選課中心

多樣班次滿足需求

選課中心

資料專區(qū)

干貨資料助力備考

資料專區(qū)

報考指南

報考條件一鍵了解

報考指南

Advantage

1) The company has the choice not to exercise the option and will therefore be able to take advantage of falling interest rates.

2) These are tailored to the specific needs of the company.

3) Therefore more flexible than exchange traded options for a more exact hedge.

4)Exchange traded options are useful for uncertain transactions-for example you may be unsure if a loan will actually be needed. If it becomes evident that the option is not required it can be sold.

Disadvantage

1) The premium cost may be relatively expensive compared with the costs of other.

2) Hedging instruments. It will be payable whatever the movement in interest rates and whether or not the option is exercised.

3) If the company has a collar, this will limit its ability to take advantage of lower interest rates to the lower limit set the cap.

4) The maturity of exchange traded options may be limited to one year.

以上內(nèi)容僅供大家學(xué)習(xí)參考，鳥欲高飛先振翅，人求上進先讀書，祝每位同學(xué)都能在接下來的考試中取得好成績！正保會計網(wǎng)校在特許注冊會計師ACCA培訓(xùn)方面積累了豐富的經(jīng)驗，可以幫助考生抓住重點，節(jié)約備考時間，少走彎路。網(wǎng)校為大家準(zhǔn)備了特許注冊會計師ACCA課程。點擊了解特許注冊會計師ACCA招生方案>>