摘要
银行间市场远期利率协议(FRA)的推出,进一步丰富了市场成员的交易工具类型,有助于提高金融体系的效率和稳定性。文章对远期利率协议的定价方法、风险方范措施及会计处理原则等事项进行了初步探讨,以期为市场成员做好FRA的相关交易准备提供参考。
The introduction of the interbank Forward Rate Agreement （FRA） has further diversified the trading tools available to market players while improving,the efficiency and stability of the financial system. This paper discusses pricing methods, risk-warding measures and accounting principles of the FRA, hoping to offer reference for investors preparing for FRA-related transactions.
出处
《中国货币市场》
2007年第10期4-7,共4页
China Money
关键词
远期利率协议
定价
风险防范措施
会计处理
Forward Rate Agreement, pricing, risk-warding measures, accounting
