Fi8000 Valuation of Financial Assets pot

... 1 Fi800 0Fi8000 Valuation ofValuation of Financial AssetsFinancial Assets Fall Semester 2009Fall Semester 2009 Dr. Isabel Dr. Isabel TkatchTkatch Assistant Professor of FinanceAssistant Professor ... Professor of Finance Debt instrumentsDebt instruments ☺☺Types of bondsTypes of bonds ☺☺Ratings of bonds (default risk)Ratings of bonds (default risk) ☺☺ Spot and forward inte...

Ngày tải lên: 29/03/2014, 03:20

... characteristics of a financial asset. There are two classifications: at fair value and at amortised cost. Classification of financial assets upon initial recognition Financial assets under IFRS 9: Financial assets ... reserved. 11. What about reclassification of financial assets and transitional provisions? Reclassification of financial assets Classification of financial asse...

Ngày tải lên: 07/03/2014, 16:20

... Financial Assets, later. Valuing specified foreign financial assets. The value of a specified foreign financial asset for purposes of determining the total value of specified foreign financial ... separate return of more than $200,000 on the last day of the tax year. Specified Foreign Financial Assets Specified foreign financial assets include the following...

Ngày tải lên: 29/03/2014, 18:20

... interest of 19,708 for the first sixmonths is calculated as: Amortised cost at the beginning of the period of 450,000 EIR of 4.3796% • The amortised cost at the end of the period ... at spot rate of 1.5 450,000 675,000 Interest income for 6 months to 31 December 2011 converted at average rate of 1.6 19,708 31,533 Coupon received on 31 December 2011 converted at spo...

Ngày tải lên: 30/03/2014, 03:20

... a separate spot curve for these subclasses of ratings. However, for much of the sample, the paucity of bonds in many of the subclasses makes it difficult to estimate meaningful spot rates for ... to a fraction of the market value of an equal maturity corporate bond in the same risk class plus the same fraction of the coupon, then the risk-neutral valuation gives the same valu...

Ngày tải lên: 06/03/2014, 08:20

... Minister of Finance (MOF) in revoking or suspending licenses of banks or liquidating banks’ assets, or when the ultimate jurisdiction of the banking supervisory agency is the MOF, it often causes ... case of central bank independence, a legal framework of a central bank for developed countries and/or the frequency of turnover of governor of the central bank for developing...

Ngày tải lên: 06/03/2014, 19:20

... log „ N cf w « (1) where c is the business summary of a company, tf w,c is the frequency of w in c, N is the total number of business summaries we have, cf w is the number of summaries that contain w. This formula ... tasks. • The name of the company is not a query, e.g., as it is specified in the context of the DUC competitions 1 , and requires an exten- sion. Initially, a query c...

Ngày tải lên: 08/03/2014, 21:20

... reserved. 8-14 Problem in developing contries 1/ Disclosure of information: poor => law 2/ Gov. use financial systems to direct credit to themselves or to favored sectors of the economic 3/ Auditing and Consulting ... valuable  Provide information (provide financial statement periodically) => However, these solution just reduce moral hazard problem, not eliminate it (p.197) =...

Ngày tải lên: 10/03/2014, 19:20

... because of the rate of growth of the price of tradable goods, which enters in the definition of the gross interest rate which governs the size of the wedge between the producer and user cost of intermediate ... results in a value of φ = 0.554. Financial Constraint The fraction of intermediate goods that need to be bought on credit κ, is a key parameter of the model, since...

Ngày tải lên: 15/03/2014, 22:20

... representative of fair value. Financial assets and liabilities with offsetting positions in market risk(s) or credit risk IFRS 13 permits an exception to measure the fair value of a group of financial assets ... consideration of collateral and margining requirements, and the effect of master netting arrangements. See Question 10 for a discussion of the inclusion of credit...

Ngày tải lên: 23/03/2014, 11:20