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What are derivative financial assets? What are non-derivative financial assets? What is the difference?
When studying accounting, you often encounter some difficult technical terms. Today, Bian Xiao takes you to understand the difference between non-derivative financial assets and derivative financial assets.

Derivative financial assets are derived from non-derivative financial assets, also known as non-derivative financial instruments. There are derivative financial assets and non-derivative financial assets circulating in the capital market, but how to distinguish them?

Non-derivative, that is, basic, such as time deposits, creditor's rights, stocks, foreign exchange and so on. Its price changes depend on how you trade him and how others trade him. His price is his own price.

Derivation is based on the price of these things, such as futures, options, swaps, etc. The price of these things does not depend on themselves, but on the basic products they represent, such as debt futures, which represent the price of creditor's rights (you can compare them with non-derivative ones one by one to see the difference), but the trading rules of these derivatives are different from the basic products, so that various other functions can be derived and it is easier to invest.

What kinds of derivative financial assets are there?

(1) futures contract. Futures contract refers to the standardized contract made by the futures exchange to deliver a certain quantity and quality of physical or financial goods at a specific time and place in the future.

(2) Option contract. Option contract refers to the option contract that the buyer of the contract can get after paying a certain amount. At present, warrants in China's securities market belong to call options, while put warrants belong to put options.

(3) Forward contracts. Forward contract refers to a contract in which both parties agree that the buyer will buy a certain amount of subject matter from the seller at an agreed value on a certain date in the future.

(4) swap contracts. A swap contract refers to a contract in which both parties exchange a series of cash flows in a certain period in the future. According to different contract items, swaps can be divided into interest rate swaps, currency swaps, commodity swaps and equity swaps. Among them, interest rate swap and currency swap are more common.

Finally, for example, you hold stocks, which are non-derivative assets, you hold stock futures, which are derivative assets, you hold government bonds, which are non-derivative assets, and you hold government bond futures, which are derivative assets.