... SeeSecuritiesForward exchange rates, 9Forward formulas, 53 tForward leaps, 40Forward points, 50 tForward price, 214strike price, contrast, 208Forward rates, 44tForward settlement, 33Forward ... recognized, and special valuation rules apply for non–publicly traded assets that may give rise to a gain even when noeconomic gain exists. 255 06_200306_CH06/Beaumont 8/ 15/ 03 12 :54 PM Page 255 TLFeBOOKprice ... approach, 56 deferred feature, 58 interrelationships, 56 fin-the-money value, 208model, tree. See Binomialoption modelstrategies, 168undervaluation/over- valuation, 57 usage, 125fOption-type product, ...