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3102
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.
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4 CwP3102
CwP
( )
53102
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6 CwP3102
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( )
7 CwP3102
5 /
09 $ 5
/ /
8 CwP3102
9 CwP3102
6
01 CwP3102
) (gniylrednU(gniylrednU
: 62 (gniylrednu)
CwP
113102
7
(ROBIL) (ROBIL)
( ) ( ) ( $/ ) (001 ESTF ,03ESAC) ( )
CwP
( )
213102
( ) ( )
31 CwP3102
8
Notional amount
Settlement amount
-
PwC
-2.5
- 10 5%
14 2013
Derivative Underlying Notional amount Settlement amount
Stock options Market price of share Number of shares (Market price at settlement Strike Price) Number of shares
C f d C t N b f (S t t t ttl t F d t ) Currency forward Currency rate Number of currency
units
(Spot rate at settlement Forward rate) number of currency units
Commodity future Commodity price per
unit
Number of
commodity units
Net settlement occurs daily and is
determined by the change in the futures
price and discounted to reflect the time to
maturity
Interest rate swap Interest rate index
( i 5% fi d d
Amounts in Cs Net settlement occurs periodically throughout
th t t' t b d th f l
PwC 15 2013
(receive 5% fixed and
pay LIBOR)
the contract's term based on the formula:
(Current interest rate index fixed rate specified in the contract) Amounts in Cs
Fixed payment
contract
6 month LIBOR
increases by 100
points
Not specified Settlement amount based on payment
provision in the contract.
9
( egnahcxe ngierof drawroF ) ( h i f d F )
( 1 1 = ) ( 2 2 )
61 CwP3102
( paws etar tseretnI )
01:
71 CwP3102
01:
( % 52.1)
( % 57.1)
( 3 )
01
stcartnoc noitpO t t it O
/ /
CwP
813102
muimerP muimerP
paws ycnerruC
stnuocca nigraM
()
91 CwP3102
11
( )
( )
02 CwP3102
05 55 05
12 CwP3102
21
-
/
22 CwP3102
32 CwP3102
31
62
42 CwP3102
: ( stcartnoc yrotucexe)
52 CwP3102
41
( tnemurtsni dirbyh) (tcartnoc tsoh) (tcartnoc tsoh)
62 CwP3102
62 : :
( detaler ylesolc)
72 CwP3102
51
82 CwP3102
!
( roolf dna pac) (yenom fo tuo )
) (
92 CwP3102
61
03 CwP3102
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71
23 CwP3102
CwP
333102
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62
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.
21
733102
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CwP
833102
93 CwP
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:
CwP
043102
:
:
CwP
143102
22
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CwP
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( ) ( )
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CwP
:
443102
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54 CwP3102
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643102
74 CwP
52
paws ytiuqE paws sisaB paws ycnerruc ssorC paws tessA paws nruter latoT
CwP
paws tluafed tiderC
843102
pawS ytiuqE
:
94 CwP3102
62
paws sisaB
:
6
05 CwP3102
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paws ycnerruc ssorC
:
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15 CwP3102
72
paws tessA
:
:
25 CwP3102
paws nruter latoT
+
+
52+3
01
35 CwP3102
+
82
paws tluafed tiderC
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. .
45 CwP3102
paws tluafed tiderC
55 CwP3102
$ 01 %57.6
92
spawS etaR tseretnI
( SRI)
:
65 CwP3102
.
75 CwP3102
03
4
3
85 CwP 3102
1
=
2
5
gnippartstoob
95 CwP3102
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drawroF
nopuoc oreZ
06 CwP3102
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CwP
2102 03
163102
23
:
2102 512102 514 % 265.4 01950,411 /
4 % 000.5 01000,521 / 149,01/
2102 03(481 161)415 161 /
CwP
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(749,02)( )
263102
:
CwP
36
33
46 CwP3102
56 CwP3102
43
(smret lacitirC)
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()
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0213 0 x59 0 = y
66 CwP3102
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eg d
etim
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76 CwP3102
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2002 13 000,002
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:
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31/3/13
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31/6/03
38 CwP3102
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43
.......
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