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The United States antitrust laws aim to protect consumers by preserving the free economy and prohibiting anti-competitive business practices; they promote competition. There are both state and federal antitrust laws, although state antitrust laws closely follow federal law. The Sherman Act, is the primary U.S. antitrust law
Interest rate hedges include a variety of different products sold to customers to help protect them against interest rate risk. In principle, interest rate hedging products can meet customers’ needs, as they provide greater certainty over future loan repayments.
Volatile interest rates are a fact of life. That’s why commercial mortgage lenders want interest rate protection. And here is how they obtain it. A COMMERCIAL MORTGAGE LOAN (a “Loan”) often bears interest at a floating rate. That rate can rise dramatically at any time. But the rental income of the
20 Ιαν 2015 · This chapter focuses on one of the most common financial risks that an entity may hedge: interest rate risk. This risk arises from entities holding interest-bearing financial assets and/ or liabilities, or from forecasted or committed future transactions including an interest-bearing element.
What is hedging? Hedging is a technique used to achieve a desired risk level, whereby an organization takes on a negatively correlated position (the hedge) to a currently held asset or liability. The motivation is to offset losses on one side of the hedge with gains on the other, thus preserving a desired price outcome.
Scope and interaction with macro hedging. IFRS 9 hedge accounting applies to all hedge relationships, with the exception of fair value hedges of the interest rate exposure of a portfolio of financial assets or financial liabilities (commonly referred as ‘fair value macro hedges’).
Hedging is defined here as risk trading carried out in financial markets. Businesses do not want market-wide risk considerations – which they cannot control – to interfere with their economic activities. They are, therefore, willing to trade the risks that arise from their daily conduct of business.
