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Free-Standing Derivative
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Free-Standing Derivative
A distinction made in some
Financial Accounting Standards Board (FASB)
statements to distinguish elemental derivatives
contracts
(such as futures,
forwards
,
swaps
and options) from more complex instruments that incorporate
embedded options
(such as equity-linked
notes
(ELNs),
bonds
with an issuer's
call provision
and currency-linked debt or equity instruments). See also
Trading Derivative
.
Glossary
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