Betekenis van:
call option

Voorbeeldzinnen

1. The associated liability is measured at (i) the sum of the call exercise price and fair value of the put option less the time value of the call option, if the call option is in or at the money, or (ii) the sum of the fair value of the asset and the fair value of the put option less the time value of the call option if the call option is out of the money.
2. Specification whether an option or any other financial instrument is a put or a call.
3. Assets subject to a fair value put or call option or a forward repurchase agreement.
4. In that case, the call option is not separately recognised as a derivative asset.
5. On 14 October 2009 ING exercised a call option on a lower Tier 2 bond.
6. The call option of the issuer, if exercised, simply accelerates the asset’s maturity.
7. Where there is a clean-up call option, the following conditions are satisfied:(i) The clean-up call option is exercisable at the discretion of the originator credit institution;
8. ‘Clean-up call option’ means a contractual option for the originator to repurchase or extinguish the securitisation positions before all of the underlying exposures have been repaid, when the amount of outstanding exposures falls below a specified level;
9. Firstly, KBC maintains the option to not call upon the equity injection and therefore to opt out from the equity issuance to the Belgian authorities.
10. (However, an issuer’s call option does not necessarily frustrate an entity’s intention to hold a financial asset to maturity — see paragraph AG18.)
11. If at a given moment there is a call option in combination with a step‐up, such moment is treated as the maturity of the protection.
12. Versicherung AG and BAWAG-Versicherung AG, and also grant a call option for the buyer for the rest of the shares.
13. Put options and call options that are deeply out of the money. A financial asset that is transferred subject only to a deep out-of-the-money put option held by the transferee or a deep out-of-the-money call option held by the transferor is derecognised.
14. From the perspective of the issuer of a convertible debt instrument with an embedded call or put option feature, the assessment of whether the call or put option is closely related to the host debt instrument is made before separating the equity element under IAS 32.
15. Therefore, a written option does not qualify as a hedging instrument unless it is designated as an offset to a purchased option, including one that is embedded in another financial instrument (for example, a written call option used to hedge a callable liability).