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American option
an option that the holder can exercise at any time up to and including the exercise date
appreciate
when one unit of a currency will purchase more of a foreign currency than it did previously
call option
an option that gives the owner the right, but not the obligation, to buy the underlying asset at a specified price on some future date
depreciate
when one unit of a currency will purchase less of a foreign currency than it did previously
derivative
a security that derives its value from another asset
duration
a measure of interest rate risk
economic risk
the risk that a change in exchange rates will impact the number of customers a business has or its sales
European option
an option that the holder can exercise only on the expiration date
exchange rate
the price of one currency in terms of another currency
exercise price (strike price)
the price the option holder pays for the underlying asset when exercising an option
exercising
choosing to purchase or sell the asset underlying a held option according to the terms of the option contract
expiration date
the date an option contract expires
forward contract
a contractual agreement between two parties to exchange a specified amount of assets on a specified future date
futures contract
a standardized contract to trade an asset on some future date at a price locked in today
hedging
taking an action to reduce exposure to a risk
margin
the collateral that must be posted to guarantee that a trader will honor a futures contract
marking to market
a procedure by which cash flows are exchanged daily for a futures contract, rather than at the end of the contract
natural hedge
when a company offsets the risk that something will decrease in value by having a company activity that would increase in value at the same time
option
an agreement that gives the owner the right, but not the obligation, to purchase or sell an asset at a specified price on some future date
option writer
seller of a call or put option
premium
the price a buyer of an option pays for the option contract
put option
an option that gives the owner the right, but not the obligation, to sell the underlying asset at a specified price on some future date
speculating
attempting to profit by betting on the uncertain future, knowing that a risk of loss is involved
spot rate
the current market exchange rate
strike price (exercise price)
the price an option holder pays for the underlying asset when exercising the option
swap
an agreement between two parties to exchange something, such as their obligations to make specified payment streams
transaction risk
the risk that a change in exchange rates will impact the value of a business’s expected receipts or expenses
translation risk
the risk that a change in exchange rates will impact the value of items on a company’s financial statements
vertical integration
the merger of a company with its supplier
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