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  2. Delta neutral - Wikipedia

    en.wikipedia.org/wiki/Delta_neutral

    A related term, delta hedging, is the process of setting or keeping a portfolio as close to delta-neutral as possible. In practice, maintaining a zero delta is very complex because there are risks associated with re-hedging on large movements in the underlying stock's price, and research indicates portfolios tend to have lower cash flows if re ...

  3. Black–Scholes model - Wikipedia

    en.wikipedia.org/wiki/Black–Scholes_model

    The main principle behind the model is to hedge the option by buying and selling the underlying asset in a specific way to eliminate risk. This type of hedging is called "continuously revised delta hedging" and is the basis of more complicated hedging strategies such as those used by investment banks and hedge funds.

  4. Convertible arbitrage - Wikipedia

    en.wikipedia.org/wiki/Convertible_arbitrage

    As a result, under normal market conditions, the arbitrageur expects the combined position to be insensitive to small fluctuations in the price of the underlying stock. However, maintaining a market-neutral position may require rebalancing transactions, a process called dynamic delta hedging. This rebalancing adds to the return of convertible ...

  5. Greeks (finance) - Wikipedia

    en.wikipedia.org/wiki/Greeks_(finance)

    The Greeks are vital tools in risk management.Each Greek measures the sensitivity of the value of a portfolio to a small change in a given underlying parameter, so that component risks may be treated in isolation, and the portfolio rebalanced accordingly to achieve a desired exposure; see for example delta hedging.

  6. FASB 133 - Wikipedia

    en.wikipedia.org/wiki/FASB_133

    Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.

  7. Delta one - Wikipedia

    en.wikipedia.org/wiki/Delta_one

    A delta one product is a derivative with a linear, symmetric payoff profile. That is, a derivative that is not an option or a product with embedded options. Examples of delta one products are Exchange-traded funds, equity swaps, custom baskets, linear certificates, futures, forwards, exchange-traded notes, trackers, and Forward rate agreements ...

  8. PnL explained - Wikipedia

    en.wikipedia.org/wiki/PnL_Explained

    For example, the delta of an option is the value an option changes due to a $1 move in the underlying commodity or equity/stock. See Risk factor (finance) § Financial risks for the market . To calculate 'impact of prices' the formula is: Impact of prices = option delta × price move; so if the price moves $100 and the option's delta is 0.05% ...

  9. XVA - Wikipedia

    en.wikipedia.org/wiki/XVA

    A major task of the XVA-desk, therefore, [4] [24] is to hedge [13] this exposure; see Financial risk management § Banking. This is achieved by buying, for example, credit default swaps : this "CDS protection" applies in that its value is driven, also, by the counterparty's credit worthiness .