The main approaches to derivaties as a legal category

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Introduction: there is no unity of approach to the concept of 'derivative' as a legal category in doctrine and in legislation. When defining the term 'derivative financial instrument', economists and financial experts base their definitions on the non-legal attribute of price derivativeness as well as on maturity of the assets.

Derivative, securities, commercial contracts, hedging, depositary receipts, derivative instruments, issuer options, underlying asset

Короткий адрес: https://sciup.org/147246095

IDR: 147246095   |   DOI: 10.17072/1995-4190-2024-65-419-447

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