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HMRC internal manual

Corporate Finance Manual

HM Revenue & Customs
, see all updates

Understanding corporate finance: derivative contracts: contents

  1. CFM13010
  2. CFM13020
    What is a derivative?
  3. CFM13030
    Underlying assets
  4. CFM13040
  5. CFM13050
    Exchange-traded and ‘over-the-counter’ contracts
  6. CFM13060
    Exchange-traded contracts
  7. CFM13070
    Exchange-traded contracts: margin payments
  8. CFM13080
    Over-the-counter contracts
  9. CFM13090
  10. CFM13100
    Documentation: the ISDA master agreement
  11. CFM13110
    Types of contract
  12. CFM13120
    Types of contract: regulatory definitions
  13. CFM13130
    Types of contract: limits to the regulatory definitions
  14. CFM13140
    Forward contracts
  15. CFM13150
    Forward rate agreements
  16. CFM13160
  17. CFM13170
    Futures: example of a commodity future
  18. CFM13180
    Futures: example of a weather future
  19. CFM13190
  20. CFM13200
    Options: how options work
  21. CFM13210
    Options: valuing options
  22. CFM13220
  23. CFM13230
  24. CFM13240
    Swaps: example of a swap
  25. CFM13250
    Swaps: other types of swap
  26. CFM13260
    Exotic derivatives
  27. CFM13270
    Using derivatives to manage risk
  28. CFM13280
    Interest rate risk
  29. CFM13290
    Interest rate futures and forwards
  30. CFM13300
    Interest forward rate agreement
  31. CFM13310
    Interest rate future
  32. CFM13320
    Interest rate swap
  33. CFM13330
    Interest rate options
  34. CFM13340
    Interest rate caps and floors
  35. CFM13350
    Interest rate collars
  36. CFM13360
    Credit risk
  37. CFM13370
    Credit default swap
  38. CFM13380
    Total return swap
  39. CFM13390
    Foreign exchange risk
  40. CFM13400
    Hedging foreign exchange risk
  41. CFM13410
    Currency option
  42. CFM13420
    Currency swap
  43. CFM13430
    Currency swap: example
  44. CFM13440
    Commodity risk
  45. CFM13450
    Investment risk
  46. CFM13460
    Hedging investment risk