Fair value and Fixed term fund: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Link with Cost approach and Income approach pages.)
 
imported>Doug Williamson
(Add link.)
 
Line 1: Line 1:
1.
(FTF).


The amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.
FTFs allow corporates to access government, secured bank (reverse repo) and investment grade corporate exposures, yet operate like term deposits.


Unlike money market funds, FTFs are 100% maturity matched, and each FTF offers exposure to a single counterparty for a fixed term at a fixed rate.


2.


More specifically, the price at which an asset can be bought or sold in transparent markets, where contracting parties are informed and act in their best interest.  It represents the theoretical equilibrium price of securities or derivatives on open markets, for example,  both buyers and sellers do not perceive them as overpriced or under-priced.
FTFs were launched by TreasurySpring in 2019.
 
 
3. ''Financial reporting.'' 
 
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.
 
Also known as Fair market value.




== See also ==
== See also ==
* [[Assets]]
*[[Counterparty]]
* [[Face value]]
*[[Investment grade]]
* [[FRS  7]]
*[[Money market fund]]
* [[IFRS 13]]
*[[Reverse repo]]
* [[FVTPL]]
*[[Term]]
* [[FVTOCI]]
*[[Term deposits]]
* [[Liabilities]]
* [[Cost approach]]
* [[Income approach]]


[[Category:Corporate_finance]]
[[Category:The_business_context]]
[[Category:Cash_management]]
[[Category:Financial_products_and_markets]]
[[Category:Liquidity_management]]

Revision as of 14:05, 6 July 2022

(FTF).

FTFs allow corporates to access government, secured bank (reverse repo) and investment grade corporate exposures, yet operate like term deposits.

Unlike money market funds, FTFs are 100% maturity matched, and each FTF offers exposure to a single counterparty for a fixed term at a fixed rate.


FTFs were launched by TreasurySpring in 2019.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Fair_value&oldid=21467’