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银行间市场远期利率协议(FRA)的推出,进一步丰富了市场成员的交易工具类型,有助于提高金融体系的效率和稳定性。文章对远期利率协议的定价方法、风险方范措施及会计处理原则等事项进行了初步探讨,以期为市场成员做好FRA的相关交易准备提供参考。
The launch of the Forward Market Interest Rate Agreement (FRA) in the inter-bank market further enriches the types of trading instruments available to market members and helps to improve the efficiency and stability of the financial system. The article preliminarily discussed the pricing method of forward interest rate agreement, measures of risk square measure and principle of accounting treatment with a view to providing references for market members to prepare FRA for related transactions.