These funds do not own assets like shares or bonds; instead they arrange a derivative deal with an investment bank, which guarantees to deliver the return of the targeted benchmark.

这些基金不拥有股票或债券类的资产，但它们能和投行进行衍生交易，投行则担保将目标标准点的收益传到账上。

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Stock Index Futures is a derivative financial facility for hedging the systemic risk of investment and the current assets.

股票指数期货是一项用以对冲股票投资系统风险，对现货资产进行套期保值的衍生金融工具。

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Similar as options as a financial derivative products, the issuance of warrants will have an impact on the underlying assets.

作为类似期权的金融衍生产品，权证的发行必然对标的资产产生影响。

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It resulted in the biggest losses in history, mostly in stocks, real estate and derivative assets.

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Obviously if the derivative assets were included in the balance sheet as they are under the International Financial Reporting Standards (IFRS) rules, the price-to-book ratio would be significantly lower.

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As Citigroup faces another massive quarterly write-down of credit derivative assets, questions remain about other banks' exposures, and when the crisis goes from a trading book issue into an industrywide credit quality problem.

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