NISM Series XIII Common Derivatives Certification Exam Notes

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  • Hedge Accounting: Used for effective hedging relationships.
  • Disclosure Norms: Include risk exposure and accounting policies.
  • Taxable Income: Includes gains from ETIRD transactions.
  • Mark-to-Market: Reflects current market value in accounts.
  • Hedge Effectiveness: Assessed for hedge accounting eligibility.

NISM Common Derivatives

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