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hvis konverteringsoptionen( der anses for et finansielt derivat) kan adskilles fra den underliggende obligation, er den ikke omfattet--- aktier og obligationer, der giver et fast afkast, men som ikke giver ret til andel i restformuen i et selskab ved dettes opløsning, inklusive præferenceaktier uden ejerandelsrettigheder--- finansielle aktiver udstedt som værdipapirer til securitisering af lån, lån i fast ejendom, kreditkortfor dringer, udestående fordringer og andre aktiver.
where separable from the underlying bond, the conversion option, considered to be a financial derivative, is excluded,--- shares or stocks that pay a fixed income but do not provide for participation in the distribution of the residual value of the corporation on dissolution, including non-participating preference shares,--- financial assets issued as part of the securitisation of loans, mortgages, credit card debt, accounts receivable and other assets.
Last Update: 2012-03-19
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