Tag nrho cov rov qab swaps yog ib qho piv txwv ntawm ib daim ntawv tshuav nyiaj li cas. … Lub tuam txhab nws tus kheej tsis muaj kev thov ncaj qha rau cov khoom muaj nqis, yog li nws tsis sau lawv ntawm nws daim ntawv tshuav nyiaj li cas (lawv yog daim ntawv tshuav nyiaj tshuav), thaum nws feem ntau muaj qee yam haujlwm tseem ceeb. nrog rau cov neeg siv khoom.
Vim li cas cov paj laum sib pauv tawm ntawm daim ntawv tshuav nyiaj li cas?
Swps feem ntau siv vim ib lub tuam txhab hauv tsev feem ntau tuaj yeem tau txais tus nqi zoo dua li lub tuam txhab txawv teb chaws. … Qhov no txhais tau hais tias lawv yog "off-balance-daim ntawv" kev lag luam, thiab ib lub tuam txhab yuav muaj nuj nqis los ntawm kev sib pauv uas tsis tau qhia tawm hauv lawv cov ntaub ntawv nyiaj txiag.
Vim li cas derivatives hu ua off-balance sheet?
Off-balance-sheet cov khoom yog cov khoom muaj nqis lossis kev lav phib xaub xws li cov lus cog tseg uas tsis siv, cov ntawv qiv nyiaj, thiab cov khoom siv. Cov khoom no yuav ua rau cov tuam txhab ua rau muaj kev pheej hmoo credit, kev pheej hmoo ntawm cov nyiaj tau los, lossis cov kev pheej hmoo ntawm tus neeg sib tw, uas tsis cuam tshuam rau hauv daim ntawv tshuav nyiaj li cas tau tshaj tawm ntawm lub rooj L.
Vim li cas cov khoom tawm ntawm daim ntawv tshuav nqi?
Off-balance sheet (OBS) cov khoom yog an accounting xyaum uas lub tuam txhab tsis suav nrog kev lav phib xaub ntawm nws daim ntawv tshuav nyiaj … nuj nqis-rau-equity (D/E) thiab leverage ratios qis, pab kom pheej yig dua qiv thiab tiv thaiv daim ntawv cog lus los ntawm kev ua txhaum cai.
Puas yog derivatives off-balance sheet?
Derivatives suav nrog, inter alia, yav tom ntej thiab forwards, swaps, kev xaiv thiab cov cuab yeej uas muaj cov yam ntxwv zoo sib xws. Derivatives yog a sub-set of off-balance-sheet contingencies and commitments.
