Читать книгу Derivatives - Pirie Wendy L. - Страница 14

As previously stated, derivatives fall into two general classifications: forward commitments and contingent claims. The factor that distinguishes forward commitments from contingent claims is that the former obligate the parties to engage in a transaction at a future date on terms agreed upon in advance, whereas the latter provide one party the right but not the obligation to engage in a future transaction on terms agreed upon in advance.