51.   Shares in Japanese funds are already rising to reflect the performance of the underlying assets.

52.   Structured notes are part of the broad family of financial arrangements known as derivatives because their value is derived from some underlying asset or index.

53.   Swaps are the most common form of derivative -- a contract linked to the performance of an underlying asset or market.

54.   That means the shares could fare badly, even if the underlying asset performance is good.

55.   The biggest new tool was derivatives, broadly defined as contracts whose value is derived from the value of some underlying asset, like currencies, bonds or stocks.

56.   The capital increase is feasible because the tea trust is one of the few investment trusts trading at a premium to the value of its underlying assets.

57.   The drawback is the underlying asset, Ehrensberger said.

58.   The figures on the underlying assets of derivatives tend to overstate the actual risk to banks, which tend to hold offsetting bets on the same markets.

59.   The fund also bought derivatives, which are financial instruments whose value depends on the performance of underlying assets like stocks or bonds.

60.   The fund also purchased financial instruments known as derivatives, whose value is based on the performance of an underlying asset, in this case fixed-income securities.