Примери за използване на Hedging instrument на Английски и техните преводи на Български
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investors are increasingly turning to gold as a hedging instrument, despite the rise in stock markets.
loss of changes in the fair values of the hedging instrument and the hedged item.
However, we must not forget that the precious metal is used as a hedging instrument and can at any moment reverse its short-term downward trend.
loss of changes in the fair values of the hedging instrument and the hedged item.
as a preferred FX hedging instrument to be benefited.
It is not appropriate to assume that changes in the fair value of the hedged item equal changes in the value of the hedging instrument.
non-derivative financial liability may be designated as a hedging instrument only for a hedge of a foreign currency risk.
And(c) it is possible to ensure that there is specific designation of the hedging instrument and different risk positions.
Thus, a hedging relationship is designated by an entity for a hedging instrument in its entirety.
The cumulative gain or loss on the hedging instrument from inception of the hedge; and(ii).
Thus, a hedging relationship is designated by an entity for a hedging instrument in its entirety.
For example, a regression analysis could be performed to establish a statistical relationship between the hedged item(eg a transaction in Brazilian coffee) and the hedging instrument(eg a transaction in Colombian coffee).
However, a hedging instrument may not be designated for a part of its change in fair value that results from only a portion of the time period during which the hedging instrument remains outstanding.
For example, if the slope of the regression line is 1.02, a hedge ratio based on 0.98 quantities of hedged items to 1.00 quantities of the hedging instrument maximises expected effectiveness.
The hedging instrument(s) may be held by any entity
As a highly preferred hedging instrument in forex markets,
For example, a regression analysis could be performed to establish a statistical relationship between the hedged item(eg a transaction in Brazilian coffee) and the hedging instrument(eg a transaction in Colombian coffee).
(a)the hedging instrument expires or is sold,
time value of an option contract and designating as the hedging instrument only the change in intrinsic value of an option
the foreign currency component of its carrying amount measured in accordance with IAS 21(for a non-derivative hedging instrument) shall be recognised in profit or loss; and.