Sökning: "Classification of financial instruments"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden Classification of financial instruments.

1. 1. Hybrid Instruments and the Role played by Credit Rating Agencies and IAS 32

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Federico Renzi; Christoffer Abrahamsson; [2023]
   Nyckelord :Hybrid Instruments; IAS 32; Credit Rating; Equity; Debt;

   Sammanfattning : Financial instruments with characteristics of equity (FICEs) are complex securities that have features lying in between equity and liability, making their classification particularly challenging. This paper has therefore explored several under-researched areas related to the issuance of FICEs by publicly trading European companies. LÄS MER

3. 2. A Green New World : How the Real Estate Sector is Working with Sustainable Financing in Regard to the EU Taxonomy

   Kandidat-uppsats, KTH/Fastigheter och byggande

   Författare :Sanna Backenroth; Casper Lindqvist; [2021]
   Nyckelord :EU Taxonomy; sustainability; sustainable finance; real estate finance; EU-taxonomi; hållbarhet; grön finansiering; fastighetsfinansiering;

   Sammanfattning : The EU Taxonomy is a new regulation produced to set a European standard for sustainable investments and to allocate capital for a sustainable transition. The Taxonomy aims to regulate several sectors, one of which is the real estate sector. LÄS MER

4. 3. Övergångseffekterna av IFRS 9 : En studie av svenska banker

   Master-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Malin Svensson; Stina Berggren; [2019]
   Nyckelord :Financial assets; IAS 39; IFRS 9; classification; valuation; impairment; creditloss; Finansiella tillgångar; IAS 39; IFRS 9; klassificering; kreditförlust; nedskrivning; värdering;

   Sammanfattning : 1 januari 2018 infördes en ny redovisningsstandard för reglering av finansiella instrument, IFRS 9, som ersatte föregångaren IAS 39. Finansiella instrument är ett område som varit diskuterat under många års tid och blev ännu mer i fokus efter finanskrisen 2008. LÄS MER

5. 4. Classification of Financial Instruments

   Master-uppsats, KTH/Matematisk statistik

   Författare :Andreas Lindberg; [2019]
   Nyckelord :IFRS; Financial instruments; Classification; Fair value; Fair value hierarchy; Autocall; Swap; European option; Asian option; Implied volatility; Correlation; Market activity; Interest rates;

   Sammanfattning : In this thesis a general framework and accompanying guidelines for how to classify financial instruments within the fair value hierarchy (included within IFRS 13) is presented. IFRS 13 introduces a broad and loosely defined regulation of how to classify a financial instrument which leaves room for misinterpretation and uncertainties. LÄS MER

7. 5. Text feature mining using pre-trained word embeddings

   Master-uppsats, KTH/Matematisk statistik

   Författare :Henrik Sjökvist; [2018]
   Nyckelord :Word embeddings; Feature engineering; Unsupervised learning; Deep learning; fast Text; Operational risk; Ordvektorer; Attributgenerering; Oövervakat lärande; Djupinlärning; fastText; Operativ risk;

   Sammanfattning : This thesis explores a machine learning task where the data contains not only numerical features but also free-text features. In order to employ a supervised classifier and make predictions, the free-text features must be converted into numerical features.  In this thesis, an algorithm is developed to perform that conversion. LÄS MER