Derivative is an instrument which derives its value from an underlying. Derivative is technically not a new concept, since under Indian GAAP, guidance is provided on its application though we agree ...

Derivatives allow trading of assets without owning them, useful for hedging or speculation. Leverage in derivatives can control large assets with less cash, but increases risk. Derivatives provide ...

A large, fundamentally false debate has been raging over allegations that exchange traded funds (ETFs) are 'derivative' investments; a term steeped in negative press and generally associated with high ...