Examlex
To insert a new field in a table, which keyword should be used with the ALTER TABLE command?
Fair Value Hedge
A hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, or some component thereof, that is attributable to a particular risk and could affect profit or loss.
Forward Contract
A customized contract between two parties to buy or sell an asset at a specified future date for a price that is agreed upon today.
Trade Payable
An amount owed by a business to its suppliers shown as a liability on the company's balance sheet.
Hedge Ratio
The proportion of an asset's or liability's exposure that is hedged by a derivative contract, reflecting the effectiveness of the hedge.
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