Home > Terms > English (EN) > hedge effectiveness hedged item hedging instrument held for trading
hedge effectiveness hedged item hedging instrument held for trading
The degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument An asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being hedged A designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item See ‘financial asset or financial liability at fair value through profit or loss’.
- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Financial services
- Category: Accountancy
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- Product:
- Acronym-Abbreviation:
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- eficacia de la cobertura cubierta por el instrumento de cobertura mantenida en la negociación
- strumento di copertura dell'efficacia coperta di elemento tenuto per il trading
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- ヘッジ有効性の項目ヘッジ手段を取引のための開かれたヘッジ
- efektifitas lindung nilai instrumen lindung nilai item yang dilindungi nilai untuk diperdagangkan
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