Rexx Index

Real Estate derivatives are designed to manage risk exposure for changes in the real estate market that include rent, which comprises the largest amount of risk.


“The FASB issued an Update in Feb 2016 to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. To meet that objective, the FASB is amending the FASB Accounting Standards Codification® and creating Topic 842, Leases.


In announcing the change to add another Sector, Real Estate to the GICS, S&P Dow Jones Indices and MSCI stated that:


“Real Estate is an important and growing part of major economies throughout the world. To reflect this and support good financial analysis, GICS is introducing an eleventh sector for Real Estate.”

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