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imported>Doug Williamson |
imported>Doug Williamson |
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| | VAT which cannot be attributed directly either to exempt supplies nor to taxable supplies. |
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| An option which pays out to the holder if the reference interest rate falls below the strike rate on the maturity date, or on a series of pre-agreed dates.
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| The effect of hedging interest income with a floor is to establish a minimum level for the hedged interest income achieved.
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| The hedged interest income profile achieved by the use of an option in combination with an underlying interest income exposure.
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| == See also == | | == See also == |
| * [[Floor]] | | * [[Input tax]] |
| * [[Interest rate]] | | * [[VAT]] |
| * [[Interest rate cap]]
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| * [[Interest rate collar]]
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| * [[Interest rate guarantee]]
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| [[Category:Manage_risks]] | | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 09:32, 8 October 2013
VAT which cannot be attributed directly either to exempt supplies nor to taxable supplies.
See also