Table of contents for Mastering derivatives markets : a step-by-step guide to the products, applications and risks / Francesca Taylor.


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1  Background and Development of the Derivatives Markets        1
Introducalion                                                -
Definition and key features                                  3
Uses of derivatives                                         3
Range of derivatives                                        4
Incriasing use of the Central Counterparty Model (CCP)      5
Risk and benchnmarking                                      6
Market volumnes                                             6
)Lsers and uses of derivatrives markets                     7
Straight Through Processing (STP)
2 .Market Fundamentalls.    .                                  11
Introduction                                               12
How b anks generate in ome                                 12
'IThree kt y assumpnons                                     14
Role and use of'LIBOR                                       15
Day counts                                                  1 7
Financial maths                                            18
Calculating forward rates                                  21
Marking to market                                          24
Yield curSes                                               25
Q½ 'I                                                      26
3 .Derivatives Fundamentals                                    29
Range of derivarives                                       30
Whlat is a vanilla trade?                                  30
Settlement                                                 31i
Triggers                                                     32
Liquidity and credit risk                                    33
TUnderstanding the underlying.                               33
Benchmarks                                                   34
Fair value                                                   34
Dealing with derivatives                                     34
4  Basic Option Concepts                                        39
Introduction                                                40
Option pricing                                               52
Option mechanics                                             52
5  Interest Rate Derivatives - Single Settlement Instruments    59
Background and development                                   60
Single settlement interest rate derivatives                  62
Financial futures contracts                                  63
Forward rate agreemenpts (FRAs)                              75
Interest rate options                                        87
Premium determinants                                        88
6  Multiple Settlement Interest Rate Derivatives                99
Introduction                                                100
Interest rate caps and floors                               102
Interest rate collars                                       110
Interest rate swaps                                         116
Quiz                                                        133
7  Benchmarking in the OTC Derivatives Markets                 135
Penny Davenport
Financial benchmarking for derivatives                      136
Operational risk measurements for derivatives               139
Markit Annual Scorecard                                     140
Conclusion                                                  141
8  Credit Derivatives                                          143
Introduction                                                144
What is credit risk?                                        145
Style of trading .                                           A 14
Default data                                                148
The first de als                                           148
Ran,e of credit derivatives                                 1 148
Credit de fault sw8aps                                      1 4
Total return swaps                                          158
9  Beyond a Vanilla CDS                                        161
RoDber Reoch
Introduc tion                                               162
Credit indices                                              162
CDOs                                                        167
10 Currency Derivatives                                        175
Introduction                                                 176
Over the counter currency options                           178
Currency options: reduced prenmiumr strategies              202
Simple exotic structures                                    210
Currency swaps                                              212
xchange- traded instruments                                 223
Conclusion                                                  226
Oh                                                   226
1  quity Derivatives                                          229
Introduction                                                230
Background                                                  230
Single stocks or equity indices?                            213
Stock index futures                                         235
Stock index options                                         2, 9
Sing.le stock options                                       259
E;qutir ine x swaps                                         263
12 Using Equity Derivatives to Create Attractive Investment
Products for Personal Investors                             273
Christopher C. Taylor
Equity in estment                                             / 17,
The development of the UK and European nimarkets for equity-
based retail products                                      2 5
Costructing ca pital protected growth product with
equity derivatives                                          277
Income paving capital-at-risk products                      '80
Calculation of i come level                                 280
trhe risk to capital                                        281
The most common structural variations used in the equity
derivative market                                           281
13 Commodity Derivatives                                      289.
Introduction                                               290
Exchrige-traded energy derivatives                         295
Exchan-ge- trtde d fiItures contracts                      295
Exchange-traded energy option con.tracts                   302
OTC or off-exchange' energy derivatives                    307
OTC option products                                        308
OTC oil swaps                                              313
Overview of electricity marker                             317
14 Using Derivatives in Hedge Funds                           321
StuCart C. Fiert
introduction                                               322
Mitigating risk                                            322.
Increasing exiposures                                      324
Capturing tax efficiencies                                  2
Manoeuvring anonymousily                                    25
Accessing restricted markers                               326
Trading non-deliverable assets                             326
Shifting operationai burdens                                26
Executing with greater precision                           3 2
Conclusion                                                 328
15 Derivatives and Technology                                 331
Chris Horsburgh
Introduction and background                                332
Hardware and software developrments                        333
Business drive s for cha ge                                3 34
Responses                                                  336
Conclusion                                                 33
16 Derivatives and Documentati on                             339
Introduction                                               340
Background to the international Swaps and Derfivaives
Association, Inc (ISDA)                                    341
Products covered by the ISDA  greemrenr                    342
ISDA Heaven vs ISDA Hell                                   344
17 A brief history of straigh through processing (STP)
for OTC Derivatives ..                                     347
Bill Hodgsao
What is STP?                                                48
Automation drive rs and priorities                         449
Me.ssage It orinats                                          jr
(cntral clearing for OTC products                            352
I niovaion in trade capture and co firrfation                352
Fuarrieamntti  issues in processi ng OTC prodciLcs           353
The fiure of ST-P for OTC contracts                          35
he back aog                                                  355
A ;'earal infrastruc ture for the OTC markets: Trade
111ormail01on  arehouse                                      356
18 Risk anrid Compliance for Derivatives                        361
Tony Blunden
Incroduction                                                 362
Goverfnance                                                  562
Risk managernent practice                                    367
Coinpliance practice                                         37
C-onclusiol nii                                              3 9
19 First Principleas of Accounting for Derivati ves             381
Deborah Morton -Dare
Introduction                                                 382
Furidamclintal accountiIng concepts                          382
Reporting requirerents                                       383
Fair value and rnark-to-arker accounting                     384
Accruals accounting and amortized cost                       384
Fai r alue vs hedge accounting                               385
iAccounting treatnient                                       38 5
International standards                                      34
(dIn(hision - an approaich to accounting tor a
new derivatives transaction                                  398



Library of Congress subject headings for this publication: Derivative securities, Derivative securities Great Britain