A mathematical tool for determination of the optimal cross hedging ratio. This means the minimum variance between the gain/ loss...

Also known as minimum variance hedge ratio (MVHR); a mathematical tool for determination of the optimal cross hedging ratio. This...

A type of hedge that is applied to foreign currency exposure in order to eliminate or reduce the risks associated...

It stands for fair value hedge; a hedge that accounts for the changes in the fair value of a recognized...

A hedge that aims to mitigate the risks associated with future cash flows (e.g., the risk of change in foreign...

A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...

A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...

A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...