Foreign Currency Contract

Foreign Currency Contract

References in periodicals archive ?
Having addressed regulated futures contracts and nonequity options above, and noting that the option is not a dealer equity option or a dealer securities futures contract (because K is not a dealer), that leaves open the question of whether the option is a foreign currency contract.
The Tax Court held that a foreign currency call option is not a foreign currency contract under the plain language of the IRC [section] 1256 contract mark-to-market rules.
1256 special timing rule, a taxpayer must determine taxable income or expense in respect of any foreign currency contract annually on a mark-to-market basis (i.
9 million charge from our foreign currency contract settlements and a non-cash $17.
In addition, the Company's improvements in gross margins (+280 basis points) and effective cost management (operating expenses were flat despite incremental investments in tour and marketing) allowed the Company to offset an almost $10 million increase in other expense, resulting primarily from adverse changes in foreign currency contract values.
The principal risks of investing in the Calamos Growth and Income Fund include: convertible securities risk, synthetic convertible instruments risk, equity securities risk, growth stock risk, small and mid-sized company risk, interest rate risk, credit risk, liquidity risk, high yield risk, forward foreign currency contract risk and portfolio selection risk.
premium or discount on a forward foreign currency contract relating to
Other net income, which primarily includes net realized and unrealized gains on non-operating assets and net unrealized and realized mark-to-market revaluation gains on foreign currency contracts, was $6.
Leveraged trading in Foreign Currency Contracts, precious metals, and CFDs may not be suitable for everybody as they are high-risk products.
Most clients purchase foreign currency contracts to offset currency fluctuation risk.
Strong actions on costs, together with the protection of foreign currency contracts, protected the company from the severe change in market conditions.
30, 2009 (CENS) -- The Cabinet-level Financial Supervisory Commission (FSC) in Taiwan recently decided to limit the transfer of individuals' foreign currency contracts deposited in domestic banks to the world's top-500 banks.

Full browser ?