套期工具

套期工具已到期、被出售、合同终止或已行使。

The hedging instrument has been mature or has been sold , or the contract is terminated or has been exercised .

对于远期合同，企业可以将远期合同的利息和即期价格分开，只就即期价格变动将远期合同指定为套期工具。

For a forward contract , the enterprise may separate the interest from the spot price of a forward contract and merely designate the forward contract as a hedging instrument based on the changes of spot price .

套期工具利得或损失中属于有效套期的部分，应当直接确认为所有者权益，并单列项目反映。

In the profit or loss of the hedging instrument , the portion , which is attributed to the effective hedging shall be directly recognized as the owner 's equity and shall be presented as a separate item .

今年7月，菲律宾开发银行推出了一项受欢迎的做法，向出口商提供最低面值为1万美元的套期保值工具。

In a popular initiative , DBP offered hedging instruments , with a $ 10000 minimum , to exporters in July .

本文利用概率方法研究了以期权为套期保值工具的套期保值比率，在限定亏损概率条件下我们得出了具体的套期保值比率。

In this paper , we studied the hedge ratio for options , we obtained the hedge ratio formula under the limited loss probability condition .

研究结果表明，卖空交易机制不但为投资者提供新的盈利模式，也为投资者提供套期保值工具和手段，投资者可以利用卖空交易机制进行套期保值交易。

The results suggest that the short selling system not only provides the investors with the new profit-making mode but also creates the means to hedge for investors .

企业利用套期保值工具进行锁定成本或者锁定销售价格的前提是在期货套期保值市场上有一个正确的交易思路，即套期保值管理方案。

In order for an enterprise to use hedging tools to lock cost or lock sales price , it has to have clear and correct transaction ideas in futures hedging market , witch is the hedging management program .

这表明在长期小波尺度内名义收益率支持风险资产的费雪假说，而在中间尺度内股票收益率不能充当通货膨胀的套期保值工具。

This indicates that the nominal return results support the Fisher hypothesis for risky assets in d3 and s6 of the wavelet domain , while the stock returns do not play a role as an inflation hedge at the intermediate scales .

商品期货与美元指数的负相关性，使得商品期货可以作为一种对美元进行套期保值的工具，它能有效分散美元贬值的风险，而且能带来更高的收益。

The negative relationship between commodity futures and USD index make the commodity futures be able to be a hedge against the US Dollar , commodity futures can diversify the risk of US Dollar depreciation effectively , also can improve the returns of portfolio .

低碳经济催生了碳金融的产生与发展，而碳金融产品在碳金融的发展中起到杠杆的作用，为投资者提供风险规避及套期保值的工具，有效促进了碳金融市场的建立与完善。

The low-carbon economy has expedited the carbon finance production and the development . The carbon finance products play the role of leverage in the development of the carbon finance and provide risk aversion and hedging instrument tools for investors and effectively promoting the establishment of low carbon finance market .

股指期货、期权作为套期保值的有效工具之一，可以有效地避免投资组合价值的减少。

As one of the basic hedging tools , index future or option can prevent the value of portfolio from decreasing efficiently .

投资者参与指数期货交易的实质是将现货市场的预期系统性风险转移至期货市场的过程，因此指数期货作为规避风险套期保值的有效工具在西方发达国家得到广泛应用。

The nature of stock index trade is a process in which investors transfer the anticipated system risks of spot markets to future markets . Stock index futures as an efficient instrument of hedging and avoiding risks are widely used in the western developed countries .