Betekenis van:
hedge in

Werkwoord

Voorbeeldzinnen

1. the hedge no longer meets the criteria for hedge accounting in paragraph 88;
2. a derivative becomes a designated and effective hedging instrument in a cash flow hedge or net investment hedge;
3. a derivative that was previously a designated and effective hedging instrument in a cash flow hedge or net investment hedge no longer qualifies as such;
4. hedge of a net investment in a foreign operation as defined in IAS 21.
5. In assessing the effectiveness of a hedge, an entity generally considers the time value of money.
6. An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if:
7. If an entity had designated a hedging instrument as a hedge of a net investment but the hedge does not meet the conditions for hedge accounting in this Interpretation, the entity shall apply IAS 39 to discontinue that hedge accounting prospectively.
8. An entity may wish to apply the approach set out in paragraphs AG114-AG131 to a portfolio hedge that had previously been accounted for as a cash flow hedge in accordance with IAS 39.
9. Therefore, such hedging transactions do not qualify for hedge accounting in the consolidated financial statements of the group.
10. 3 IAS 39 requires the designation of an eligible hedged item and eligible hedging instruments in a hedge accounting relationship.
11. the effective portion of gains and losses on hedging instruments in a cash flow hedge (see IAS 39).
12. A hedge of a firm commitment (eg a hedge of the change in fuel price relating to an unrecognised contractual commitment by an electric utility to purchase fuel at a fixed price) is a hedge of an exposure to a change in fair value.
13. A hedge of a net investment in a foreign operation is different because it is a hedge of the foreign currency exposure, not a fair value hedge of the change in the value of the investment. Designation of Financial Items as Hedged Items (paragraphs 81 and 81A)
14. In the light of these market conditions the hedge funds and institutional investors refused to reinvest in mortgage-backed commercial papers.
15. Such an entity would revoke the previous designation of a cash flow hedge in accordance with paragraph 101(d), and apply the requirements set out in that paragraph.