producte derivat

Terminologia comptable de les NIIF

• ca
  producte derivat
• ca
  derivat
• es
  instrumento derivado
• es
  derivado
• fr
  dérivé
• en
  derivative
• norma IAS39
• A derivative is a financial instrument or other contract within the scope of this Standard (see paragraphs 2–7) with all three of the following characteristics:
  • (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying );
  • (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; and
  • (c) it is settled at a future date.