Browsing by Subject "financial instruments"
Now showing items 1-2 of 2
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The accountancy implications of commodity derivatives: a South African agricultural sector case study
(Taylor & Francis, 2012)Agricultural companies and commodity processors trade commodity derivatives on the SAFEX Commodity Derivatives market to hedge themselves and their producers against commodity price risk. Agricultural companies have to ... -
An analysis of the taxation of the disposal of financial instruments by collective investment schemes in South Africa
(North-West University (South Africa), 2021)Collective investment schemes dispose of financial instruments for a number of reasons. These include the rebalancing of the fund, the obligation to redeem units from investors, index tracking and hedging. Previously, ...