Interest rate floor and Unattributable input VAT: Difference between pages

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imported>Doug Williamson
(Align with qualifications material.)
 
imported>Doug Williamson
m (Category added 8/10/13)
 
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1.
VAT which cannot be attributed directly either to exempt supplies nor to taxable supplies.
 
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.
 
The effect of hedging interest income with a floor is to establish a minimum level for the hedged interest income achieved.
 
 
2.
 
The hedged interest income profile achieved by the use of an option in combination with an underlying interest income exposure.
 
 


== See also ==
== See also ==
* [[Floor]]
* [[Input tax]]
* [[Interest rate]]
* [[VAT]]
* [[Interest rate cap]]
* [[Interest rate collar]]
* [[Interest rate guarantee]]


[[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