On May 7, the European Securities and Markets Authority (ESMA) issued final guidelines (Guidelines) clarifying the definition of physically settled commodity derivatives under the Markets in Financial ...
A large, fundamentally false debate has been raging over allegations that exchange traded funds (ETFs) are 'derivative' investments; a term steeped in negative press and generally associated with high ...
Derivative is an instrument which derives its value from an underlying. Derivative is technically not a new concept, since under Indian GAAP, guidance is provided on its application though we agree ...
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