Transactions in financial derivatives should be treated as separate transactions ... This often occurs before maturity for exchange traded contracts such as commodity futures. Cash settlement is a ...

A leveraged exchange-traded fund (LETF) uses financial derivatives and debt to amplify ... Lastly, the management fees and transaction costs associated with LETFs can diminish the fund's return.

The European Securities and Markets Authority (ESMA) has launched a public consultation on new transparency standards for derivatives markets under the ...

Non-residents to get full income tax exemption on profits from OTC derivative contracts traded in IFSC due to this rule change ...