1995 Derivatives Practices and Instruments Survey
1994年衍生品交易亏损引发关注，促使TMA对其会员组织中的衍生品实践与工具进行调查，覆盖更广泛的机构类型。
0 The significant publicity surrounding losses on derivatives transactions, beginning in the Spring of 1994, prompted the Treasury Management Association (TMA) to undertake a study of derivatives practices and instruments among its members' organizations. Many of the surveys on derivatives usage conducted in the past year were sent to known samples of derivatives users. Since TMA membership is on an individual basis for those directly or indirectly engaged in the treasury profession, its membership represents a broad spectrum of employing organizations, including educational institutions, governmental units, and privately held corporations as well as the publicly held corporations that are frequently surveyed. This broad membership base allows TMA to assess on a wider basis than previously reported the extent of derivatives practices among treasury professionals.