Investments in Joint Ventures. Definition. IFRS: A joint venture is defined as a contractual agreement whereby two or more parties undertake an economic activity that is subject to joint control. Joint control is the contractually agreed sharing of control of an economic activity.Unanimous consent of the parties sharing control is required.efinition. IFRS: A joint venture is defined as a contractual agreement whereby two or more parties undertake an economic activity that is subject to joint control. Joint control is the contractually agreed sharing of control of an economic activity. Unanimous consent of the parties sharing control is required.
Poker Glossary. A straddle is a blind bet made by the person under the gun. A straddle bet is equivalent to two big blinds. The person who posts the straddle gets to bet last in the preflop round. A straddle is very ill-advised in a limit game because you are unnecessarily posting a large blind bet out of position. Straddles are more common for games such as pot limit Omaha, where the straddle acts to increase the stakes of the game.
A straddle is hedging strategy that involves buying or selling a put and a call option on the same underlying instrument at the same strike price and with the same expiration date. If you buy a straddle, you expect the price of the underlying to move significantly, but you're not sure whether it will go up or down. If you sell a straddle, you hope that the underlying price remains stable at the strike price. Your risk in buying a straddle is limited to the premium you pay.