Includes per share impact of the change in fair value of non-designated interest rate swaps, unrealized and realized (gains) losses on commodity futures contracts
and the change in fair value of biological assets, net of tax.
In February Feedinfo News Service reported that Chicago Mercantile Exchange (CME) Group announced the launch of Distillers' Dried Grain (DDG) agricultural commodity futures contracts
, scheduled to begin trading on April 26.
His recommended investments include UBS E-TRACS CMCI Total Return (UCI), an ETN designed to track the UBS Bloomberg Constant Maturity Commodity Index of 28 commodity futures contracts
, ranging from coffee to zinc.
The corporation sought a private ruling that it would not be subject to the New York corporation franchise tax if (1) it employed independent brokers to trade in commodity futures contracts
in precious metals on a New York exchange, and (2) in certain situations, it took title to the metals for short periods of time (the metals would be located in warehouses or vaults in New York).
Actuals - A physical or cash commodity, as distinguished from commodity futures contracts
or options which derive their value from a specified commodity.
SFAS 52 deals with foreign currency transactions, including accounting for foreign-currency forwards and currency swaps, and SFAS 80 addresses the accounting for regulated interest-rate and commodity futures contracts
By the late 1970s, many of the salesmen for these companies were into investment scams involving precious metals, oil-and-gas lease-lotteries, commodity futures contracts
, and the like.
Korea Exchange (KRX) and the DME have signed a Memorandum of Understanding (MoU) to strengthen their cooperation in promoting the development of commodity futures contracts
and in particular crude oil.
USCI seeks to track the returns from a portfolio of diversified commodity futures contracts
For example, neither commodity futures contracts
nor direct purchases or sales of commodities generate RIC qualifying income under Sec.
At NYBOT, electronic trading in the soft commodity futures contracts
reached a new high of 193,695 contracts, surpassing the previous record on May 15 of 164,064 contracts by more than 18%.
Speculation in commodity futures contracts
, for example, does not qualify for this exemption.