Приклади вживання Hedging Англійська мовою та їх переклад на Українською
{-}
-
Colloquial
-
Ecclesiastic
-
Computer
Despite the costs associated with hedging, and numerous difficulties that may arise during the development and implementation of hedging strategies, its role in ensuring sustainable development is very great.
Actions of the company on risks hedging which imports goods from Europe:
(a) the hedging relationship no longer meets the risk management objective on the basis of which it qualified for hedge accounting(ie the entity no longer pursues that risk management objective);
which focused on stock picking coupled with hedging, and chose instead to engage in riskier strategies based on long-term leverage.
Hence, rebalancing does not facilitate the continuation of a hedging relationship in situations in which the relationship between the hedging instrument
as speculation and hedging(hedging is used for forwarding instruments).
Hedging frees the resources of the company
(a)the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge(see paragraph 88)
Moreover, in these cases, hedging can only make the situation worse,
(a)the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge(see paragraph 88)
this has aided CySEC brokers to offer substantial leverage, hedging functionalities, and other conditions suitable for trading.
For example, if an entity originally hedged the price risk of a commodity using a derivative volume of 100 tonnes as the hedging instrument and added a volume of 10 tonnes on rebalancing, the hedging instrument after rebalancing would comprise a total derivative volume of 110 tonnes.
Consequently, a‘hypothetical derivative' cannot be used to include features in the value of the hedged item that only exist in the hedging instrument(but not in the hedged item).
this excess can be very significant. Hedging strategies.
demand for commodity assets and hedging instruments of commercial
financial liability that is not part of a hedging relationship(see paragraphs 89- 102), shall be recognised, as follows.
not enough elaborated hedging strategy may increase the company's exposure to price risk.
for hedge accounting purposes, after the start of a hedging relationship an entity adjusts the quantities of the hedging instrument or the hedged item in response to changes in circumstances that affect the hedge ratio of that hedging relationship.
The effectiveness of the hedge can be assessed only in the context of the(meaningless to talk about the profitability of hedging transactions or losses on hedging transactions in isolation from the main activities on the spot market).
For example, IFRS 9 requires that exchange differences on monetary items that qualify as hedging instruments in a cash flow hedge are recognised initially in other comprehensive income to the extent that the hedge is effective.