U-Z Terms

Uncovered Call

An option strategy in which the writer of the option does not own the underlying.

Underlying

The asset on which a futures or option is written.

Unfunded Credit Default Swap

A credit default swap in which the protection seller makes no payments to the protection buyer unless there is a credit event. Up-and-in call /put An option that becomes effective if the market price of the underlying security rises above a predetermined price.

Up-and-in Option

A form of barrier option that becomes activated when the price of the underlying reaches a particular level.

Up-and-out call/put

An option that expires worthless if the market price of the underlying security rises above a pre-determined price.

Up-and-out Option

A form of barrier option that ceases to exist when the price of the underlying reaches a particular level.

Upfront (CDS)

Refers to the initial (i.e. upfront) lump sum payment made when entering a CDS transaction.

US GAAP

Generally Accepted Accounting Principles in the United States of America.

Value at Risk or VaR

A technique use to estimate losses of a portfolio based on historical price trends and volatilities.

Value Basis

The difference between the theoretical and actual future prices.

Vega

The sensitivity of a derivative product's value to changes in implied volatility, all other factors remaining constant.

Volatility

A statistical measure of dispersion of a time series around its mean.

Warrant

Derivative security allowing the holder a right to purchase securities from the issuer at a specific price within a certain amount of time.

Writer

The person or institution that sells an option.

Yield Curve

A graph or term structure of yields to maturity for a particular series of bonds.

Yield Curve Risk

Risk of losses due to changes in the level or shape of the yield curve.

Zero Coupon Instruments

Fixed income securities that pay only principal at maturity.

Zero Coupon Yield Curve

A graph of the yield to maturity for zero coupon bonds.

 

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Whitepaper - The Evolution of Counterparty Credit Risk

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