A is corrent. Only call (put) options are included in the definition of derivative financial instruments. Leases are excluded because they require a payment equal to the value of the right to use the property. Equity securities and adjustable rate loans are excluded because they require an initial net investment equivalent to the fair value.
B is incorrect. Only call (put) options are included in the definition of derivative financial instruments. Leases are excluded because they require a payment equal to the value of the right to use the property. Equity securities and adjustable rate loans are excluded because they require an initial net investment equivalent to the fair value.
B is incorrect. Only call (put) options are included in the definition of derivative financial instruments. Leases are excluded because they require a payment equal to the value of the right to use the property. Equity securities and adjustable rate loans are excluded because they require an initial net investment equivalent to the fair value.
D is incorrect. Only call (put) options are included in the definition of derivative financial instruments. Leases are excluded because they require a payment equal to the value of the right to use the property. Equity securities and adjustable rate loans are excluded because they require an initial net investment equivalent to the fair value.
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