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

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

The relation between a hedged item and a hedging instrument. Under hedge accounting, a hedged item exposes the entity to...

An item that is designated as being hedged such as assets, liabilities, commitments, investments in a foreign operation or highly...

A designated financial instrument whose fair value or related cash flows are meant to offset changes in the fair value...

The process of locking in a futures trader’s roll-over costs (i.e., hedging the trader’s roll risk) involving going long (buying)…

A hedge strategy that involves selling a call and purchasing a put to protect investors in commodity markets against unfavorable,...

A hedge that involves taking positions in a group of instruments in an attempt to earn a riskless return on...

A hedging investment/ position which completely eliminates the risk of another existing investment/ position. For example, a call option can...

A hedging technique which involves using a series (or rolls) of interest rate futures to hedge an interest rate swap....