Examlex
What type of interview is based on the theory that past behavior predicts future performance?
Fair-Value Hedge
A hedge that protects against changes in the fair value of an asset, liability, or firm commitment that is attributable to a particular risk.
Forward Contract
A derivative financial instrument where two parties agree to buy or sell an asset at a predetermined future date and price.
Spot Rates
The current price at which a particular security, currency, or commodity can be bought or sold for immediate delivery.
Cash-Flow Hedge
A form of hedge accounting that protects against the variability in cash flows of a recognized asset or liability, or a forecasted transaction.
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