Headline: Difference between revisions
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* [[Non-financial counterparty]] (NFC) | * [[Non-financial counterparty]] (NFC) | ||
* [[Over the counter]] (OTC) | * [[Over the counter]] (OTC) | ||
* [[Stealth tax]] | |||
* [[Underlying ]] | * [[Underlying ]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Latest revision as of 19:58, 10 July 2022
1. Items needing context.
A financial amount - or any piece of information - given prominence by convention or by design, that needs additional context, or adjustment, to provide a fuller or more meaningful description.
For example, headline nominal annual rates of return are not always fully comparable.
They would need to be restated onto a more comparable basis, such as the effective annual rate.
2. Items rightly given prominence.
A piece of information rightly selected and given prominence, being the most important detail for most users of the information.
- EMIR - central counterparty clearing of OTC derivatives
- "The headline EMIR obligation [is] that all standardised OTC derivatives between certain parties (broadly, FCs and NFCs that have exceeded the clearing threshold) should be cleared through central counterparties."
- Derivatives documentation - the Treasurer's Wiki.
