Embedded derivative: Difference between revisions

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== See also ==
== See also ==
* [[Bifurcate]]
* [[Derivative instrument]]
* [[Derivative instrument]]
* [[IFRS 9]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 17:51, 29 January 2022

A component of a hybrid security that is embedded in a non-derivative instrument.

An embedded derivative can modify the cash flows of the host contract because the derivative can be related to an exchange rate, commodity price or some other variable which frequently changes.


See also