Derivatives
Plain definition. A derivative is a financial contract whose value comes from how something else performs, such as interest rates, currency exchange rates or commodity prices.
Technical definition. The Office of the Comptroller of the Currency (OCC) defines a derivative as a financial contract whose value is derived from the performance of underlying market factors, such as interest rates, currency exchange rates, and commodity, credit, and equity prices. Derivative transactions include structured debt obligations and deposits, swaps, futures, options, caps, floors, collars, forwards, and various combinations of these. OCC guidance on FAS 133 covers the requirement to record derivatives on the balance sheet as assets or liabilities at their fair value.
On this site
On this site, Derivatives comes up in Can XRP be hedged on regulated markets, and why does that matter?, How do lenders and market makers hedge XRP price risk?, Can XRP be used as margin for futures, options and perpetuals, and where? and How do leveraged XRP derivatives, funding rates and liquidations move XRP’s price?.
Source
Derivatives | OCC (occ.gov), read October 1, 2026.