Derivatives are financial instruments, whose price development depends on the development of other instruments called underlyings. Different instruments as securities, indices, commodities, currencies and many more can be used as an underlying. Derivatives are forward contracts with which two counterparts determines the conditions of a future transaction. These conditions are underlying, duration, maturity, exchange ratio, the contract’s volume and price. Transactions that are realized without delay (e. g. the purchase of a security) are called spot transaction.