Fundamentals of Corporate Finance

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Derivative Securities and Mutual Fund Units

Derivative securities are financial contracts whose value is derived from the value of an underlying asset, such as stocks, bonds, commodities, interest rates, or currencies.

  • These instruments are mainly used for hedging risk or speculating on price movements.

    Key Features:

    • Derive value from an underlying asset
    • Traded on exchanges or over-the-counter (OTC)
    • Used to manage financial risk or for profit through speculation
    • Often involve leverage (small capital controlling large value)

    Common Types of Derivatives:

    • Options
    • Futures Contracts
    • Options Contracts
    • Swaps
    • Forwards

    Functions of Derivatives:

    • Risk Management (Hedging): Protect against price volatility
    • Price Discovery: Help determine future prices of underlying assets
    • Market Efficiency: Facilitate arbitrage and informed trading
    • Leverage: Allow control over large positions with relatively small capital

    Mutual fund units represent an investor’s share in a mutual fund scheme.

    A mutual fund is a pooled investment vehicle that collects money from many investors to invest in a diversified portfolio of securities, such as stocks, bonds, or other assets, managed by professional fund managers.

      Key Features:

      • Provide diversification and professional management
      • Can be open-ended (buy/sell anytime) or closed-ended (fixed period)
      • Units are priced based on Net Asset Value (NAV)
      • Suitable for both small and large investors

      Types of Mutual Funds:

      • Equity Funds – Invest primarily in stocks
      • Debt Funds – Invest in fixed-income securities like bonds
      • Balanced Funds – Mix of equity and debt for moderate risk
      • Money Market Funds – Invest in short-term instruments for low risk

      Functions/Benefits of Mutual Fund Units:

      • Diversification: Reduces risk by investing in multiple assets
      • Liquidity: Easily redeemable in open-ended schemes
      • Professional Management: Managed by qualified fund managers
      • Affordability: Investors can start with small amounts
      • Transparency and Regulation: Operate under SEBI (in India) or related regulatory authorities

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