The value of finite equity-based financial instruments is related to future financial performance of an underlying company or companies. One instrument based on periodically reported financial performance operates on a swap basis between two parties. One party pays the second party a fixed, negotiated in advance, payment at the end of one or more calculation periods during the lifetime of the instrument. The other party pays the first party a variable payment equal to the reported financial performance during the calculation period multiplied by a percentage predetermined in advance. A second finite equity instrument is freely traded on a futures exchange between an issue date and a settlement date. At the settlement date the price of the instrument is fixed at a settlement value which is derived from the summed financial results of a company or companies between the issue date and the settlement date.
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