NISM Series IV: Currency Derivatives Certification Exam Notes

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  • Disclosure of Gains/Losses: Enhances financial transparency.
  • Tax Audits: Verify compliance with tax regulations.
  • Hedge Accounting Benefits: Align income with hedged item.
  • Derivative Reporting: Includes notional and fair values.
  • Tax Planning: Considers ETIRD tax implications.

NISM Interest Rate Derivatives

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