Hedge effectiveness - Revision history

imported>Doug Williamson: Update for transition to IFRS 9.

2018-02-03T18:20:09Z

Update for transition to IFRS 9.

← Older revision		Revision as of 18:20, 3 February 2018
Line 18:		Line 18:
	* [[Hedge]]		* [[Hedge]]
	* [[Hedge accounting]]		* [[Hedge accounting]]
	* [[~~IAS 39~~]]		* [[IFRS 9]]
	* [[R-Squared]]		* [[R-Squared]]
	* [[Slope]]		* [[Slope]]

imported>Doug Williamson: Expand for R-Squared and Slope.

2018-02-03T18:18:56Z

Expand for R-Squared and Slope.

← Older revision		Revision as of 18:18, 3 February 2018
Line 8:		Line 8:

	Also known as Hedge efficiency.		Also known as Hedge efficiency.


			Metrics for hedge effectiveness include R-Squared and Slope.


Line 16:		Line 19:
	* [[Hedge accounting]]		* [[Hedge accounting]]
	* [[IAS 39]]		* [[IAS 39]]
			* [[R-Squared]]
			* [[Slope]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Risk_frameworks]]		[[Category:Risk_frameworks]]

imported>Doug Williamson: Link with Hedge.

2017-09-13T09:39:39Z

Link with Hedge.

← Older revision		Revision as of 09:39, 13 September 2017
Line 13:		Line 13:
	* [[Basis risk]]		* [[Basis risk]]
	* [[Efficiency]]		* [[Efficiency]]
			* [[Hedge]]
	* [[Hedge accounting]]		* [[Hedge accounting]]
	* [[IAS 39]]		* [[IAS 39]]

imported>Doug Williamson: Layout.

2016-05-11T15:47:22Z

Layout.

← Older revision		Revision as of 15:47, 11 May 2016
Line 5:		Line 5:
	#Basis risk or basis differences; or		#Basis risk or basis differences; or
	#Differences between the quantum of (i) the hedged item and (ii) the hedging instrument.		#Differences between the quantum of (i) the hedged item and (ii) the hedging instrument.


	Also known as Hedge efficiency.		Also known as Hedge efficiency.

imported>P.F.cowdell@shu.ac.uk: Categorise the page

2014-08-17T20:11:51Z

Categorise the page

← Older revision		Revision as of 20:11, 17 August 2014
Line 14:		Line 14:
	* [[Hedge accounting]]		* [[Hedge accounting]]
	* [[IAS 39]]		* [[IAS 39]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:Risk_frameworks]]

imported>Doug Williamson: Spacing and wiki numbering 27/8/14

2013-08-27T11:13:12Z

Spacing and wiki numbering 27/8/14

← Older revision		Revision as of 11:13, 27 August 2013
Line 1:		Line 1:
	The degree to which changes in the fair value or cash flows of a hedged item that are attributable to the hedged risk are offset by changes in the fair value or cash flows of the related hedging instrument.		The degree to which changes in the fair value or cash flows of a hedged item that are attributable to the hedged risk are offset by changes in the fair value or cash flows of the related hedging instrument.

			In a situation where a hedge is <u>ineffective</u> (or inefficient) the ineffectiveness may arise from:

			#Basis risk or basis differences; or
			#Differences between the quantum of (i) the hedged item and (ii) the hedging instrument.

	Also known as Hedge efficiency.		Also known as Hedge efficiency.

	~~In a situation where a hedge is <u>ineffective</u> (or inefficient) the ineffectiveness may arise from:~~
	~~1. Basis risk or basis differences; or~~
	~~2. Differences between the quantum of (i) the hedged item and (ii) the hedging instrument.~~

	== See also ==		== See also ==
Line 11:		Line 14:
	* [[Hedge accounting]]		* [[Hedge accounting]]
	* [[IAS 39]]		* [[IAS 39]]

imported>Administrator: CSV import

2012-10-23T14:19:47Z

CSV import

New page

The degree to which changes in the fair value or cash flows of a hedged item that are attributable to the hedged risk are offset by changes in the fair value or cash flows of the related hedging instrument.
Also known as Hedge efficiency.

In a situation where a hedge is <u>ineffective</u> (or inefficient) the ineffectiveness may arise from:
1. Basis risk or basis differences; or
2. Differences between the quantum of (i) the hedged item and (ii) the hedging instrument.

== See also ==
* [[Basis risk]]
* [[Efficiency]]
* [[Hedge accounting]]
* [[IAS 39]]