Home  Journals  Finance and Credit  39(519) - 2012 October

Interpretation of term «derivative» in domestic practice

Available online: 25 October 2012

Subject Heading: FUTURES CONTRACTS MARKET

JEL Classification: 

In the article it is noted that now derivative tools are actively used in the theory and practice. In the western scientific literature there is a settled concept – «derivative». In the Russian Federation of an exact equivalent to the western term "derivative” isn't present. There is a concept «derivative financial instrument», however word use "financial" in this definition distorts its essence. The concept «derivative asset» reveals and justification of its theoretical correctness is given.

Keywords: derivative, derivative instrument, derivative financial instrument, underlying assets, derivativeness, forwardness

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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