Accordingly, there can be multiple "maturity dates" under a single forward contract
Due to the IRS's seemingly broad interpretation of the term "interbank market," taxpayers must consider whether a foreign currency forward contract
negotiated between two private parties, neither of which is a bank or provides bank-like services to customers, qualifies as a foreign currency contract within the meaning of Sec.
At the end of the contract term, the company and the investment bank settle the forward contract
in cash or shares.
At today s first forward contract
auction event, registered customers of De Beers Auction Sales were able to bid for future supply up to three months in advance.
When the stock has a value of $103, he enters into a forward contract
to sell 100 shares for $105 per share in one year.
The proper treatment of foreign currency forward contract
hedges of assets and liabilities denominated in a foreign currency is not easily discernible from the examples provided in the relevant statements (SFAS 52, Foreign Currency Translation; SFAS 133, Accounting for Derivative Instruments and Hedging Activities; SFAS 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities--an amendment of SFAS 133; and SFAS 149, Amendment of Statement 133 on Derivative Instruments and Hedging Activities) or from the implementation guides from the FASB Derivatives Implementation Group (DIG).
As an alternative to a futures contract, one could buy a forward contract
The forward contract
is an agreement with a bank - a derivative - that allows us to sell the bank our future yen flow, for example.
To companies buying bulk commodity and wishing to hedge against the risk of rising raw material prices, they can enter a forward contract
with ICBC to lock down the purchase cost.
1234A-1) for addressing the character of payments made under an NPC, a forward contract
and a type of derivative referred to as a "bullet swap.
A forward contract
is a mutually binding agreement between two parties to exchange a certain amount of one currency for a specific amount of another currency at a date or range of dates in the future.