Derivatives and Law
Author: Gunter Rainer
English.: Finanzinstrumente im Recht
Series: Modern Banking Law
2005 г.
Hardcover, 496 pp.
ISBN 5-466-00081-7, 3-7890-7855-7
Circulation: 2,000 copies.
Format: 60×90/16 (~145x217 mm)
CONTENTS OF THE BOOK ON THE LEGAL ASPECTS OF THE DERIVATIVES MARKET
This book is one of the most comprehensive studies containing Analysis of the legal nature of derivative financial instruments. Based on the financial and economic properties derivatives, the author offers a variety of approaches to their definition and differentiation from other types of futures transactions and financial innovations.
The features of the the legal regime of derivative contracts within the framework of civil, commercial and tax law. Particular attention is paid to issues of claim protection of futures transactions (derivatives), regulation of liquidation netting, accounting and tax accounting of derivatives, including transactions hedging. The book includes a variety of examples of a comparative legal nature. The Russian edition is accompanied by an appendix containing excerpts from the German legal acts regulating the futures market.
The book opens the series "Modern banking law" and may be useful to lawyers, economists, financial market professionals working in the banking and stock market, as well as for all those interested in the legal regulation of the futures market.