NISM Series IV: Currency Derivatives Certification Exam Notes

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  • Accounting Framework: Aligns with SEBI and RBI guidelines.
  • Disclosure of Risks: Includes interest rate and counterparty risks.
  • Taxable Gains: Reported in annual tax returns.
  • Hedge Documentation: Includes risk management objectives.
  • Fair Value Models: Used when market prices are unavailable.

NISM Interest Rate Derivatives

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