Chapter 46Financial instruments: Derivatives and embedded derivatives
- 1 INTRODUCTION
- 2 DEFINITION OF A DERIVATIVE
- 3 EXAMPLES OF DERIVATIVES
- 4 EMBEDDED DERIVATIVES
- 5 EMBEDDED DERIVATIVES: THE MEANING OF ‘CLOSELY RELATED’
- 5.1 Financial instrument hosts
- 5.1.1 Foreign currency monetary items
- 5.1.2 Interest rate indices
- 5.1.3 Term extension and similar call, put and prepayment options in debt instruments
- 5.1.4 Interest rate floors and caps
- 5.1.5 Inflation-linked debt instruments
- 5.1.6 Commodity- and equity-linked interest and principal payments
- 5.1.7 Credit-linked notes
- 5.1.8 Instruments with an equity kicker
- 5.1.9 Puttable instruments
- 5.2 Contracts for the sale of goods or services
- 5.3 Leases
- 5.1 Financial instrument hosts
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