Onerous Contracts And Its Treatment Under IND AS 37

Onerous Contract is a contract in which the costs of meeting the obligations under the contract exceeds the economic benefits that are expected to...

Forward Contracts – Concept And Example

Forwards are the simplest form of a derivative contract. We can define a forward contract as an agreement between two parties to exchange...

What Are Option Contracts?

Option contracts or simply 'options' are derivative contracts that give you the option (a right but not an obligation) to buy/sell a particular security...

What is CRR and SLR?

The Reserve Bank of India (RBI) uses instruments like the Cash Reserve Ratio (CRR) and the Statutory Liquidity Ratio (SLR) to regulate the availability,...

What Is ISIN

ISIN stands for International Securities Identification Number and is a 12 digit alpha-numeric code used to uniquely identify a tradable security (Shares, bonds, warrants etc)....

5 Facts About ULIPs

Unit Linked Insurance Plans (ULIPs) are hybrid life insurance products that seem to be growing in popularity by the day. These are market linked...

Factoring – Concept and Types

Factoring is an arrangement under which a business house outsources the collection of its book debts to an external entity (a factor) against the...

Regulatory Agencies In India And Their Functions

The following is a list of regulatory agencies operational in India and their functions:Security Market: Regulator: Securities and Exchange Board of IndiaTo protect the interests of...

What Is Open Interest and How To Use It To Find...

Open Interest is the term which defines the number of outstanding contracts in the Futures & Options (F&O) segment as at the end of...

How To Make Money By Trading In Futures Contracts?

In an earlier post I had covered in some detail the concept of futures. In this post I will discuss how you can make...