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Definition from ASC 815-15-20
Hybrid Instrument: A contract that embodies both an embedded derivative and a host contract.
Type of contract or instrument
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Potential embedded derivatives
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Debt instrument
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Put or call option
Interest rate indexation or leverage
Credit indexation (other than issuer’s own credit)
Conversion option
Foreign exchange indexation
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Preferred stock
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Put or call option
Conversion option
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Insurance
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Equity indexation
Variable annuity minimum guarantees
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Lease
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Interest rate indexation or leverage
Credit indexation
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Purchase contract
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Interest rate indexation or leverage
Credit indexation
Commodity price risk
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Definition from ASC Master Glossary
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
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