Derivatives

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The use of derivatives can be a great tool for institutions to increase profits or minimize risks. Nevertheless, the significant risks associated with derivatives suggests that derivatives must be actively managed. Derivatives can mitigate substantial losses should there be a significant increase or decrease in interest rates (Saunders & Cornett, 2011). In addition, these financial security instruments can help financial institutions to manage various types of risks (Saunders & Cornett, 2011). Furthermore, financial institutions can make use of various strategies to minimize the risks associated with derivatives making them optimal financial instruments if used and managed appropriately. In a study of a large number of non-financial firms, Bartram, Brown, and Conrad (2011) found that, in all, firms use derivatives to reduce risks because they are typically “more exposed to exchange rate risk (due to more foreign sales, foreign income, and foreign assets) and interest rate risk (due to higher leverage and lower quick ratios)” (p. 970). While their study does not speak directly to financial institutions, other authors suggest that financial firms also seek to minimize these types of risks with the use of derivatives (see Saunders & Cornett, 2011) suggesting a relationship between the two types of firms, at least in this regard. As such, the findings that firms can diminish various risks including cash flow, total, and systematic through the use of derivatives in financial management (Bartram et al., 2011) is likely to apply to financial firms as well. There are multiple strategies financial institutions can utilize to mitigate their risk using derivatives. Derivatives can be used to hedge losses resulting from fluctuations in... ... middle of paper ... ...xposure they are willing to accept, and how much they are willing to pay. After this has been completed, they can determine which strategy best aligns with their financial goals to ensure their risks and/or portfolios are appropriately hedged. Works Cited Bartram, S. M., Brown, G. W., & Conrad, J. (2011). The effects of derivatives on firm risk and value. Journal of Financial & Quantitative Analysis, 46(4), 967-999. http://dx.doi.org /10.1017/S0022109011000275 Basu, S. (2010). Insuring the investment portfolio. Journal of Financial Service Professionals, 64(6), 8-11. Retrieved from http://www.financialpro.org/index.cfm Bodie, Z., Kane, A., & Marcus, A. J. (2011). Investments. (9th ed.). New York, NY: McGraw-Hill/Irwin. Saunders, A., & Cornett, M. M. (2011). Financial institutions management: A risk management approach (7th ed.). New York, NY: McGraw-Hill/Irwin.

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