Betekenis van:
hedge in

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Voorbeeldzinnen

1. The grass was left long and weedy in the slate walk, and very often he wasn't cutting the grass on the other side of the hedge by the road at all.
2. The hedge no longer meets the criteria for hedge accounting in paragraph 88.
3. the hedge no longer meets the criteria for hedge accounting in paragraph 88;
4. a derivative becomes a designated and effective hedging instrument in a cash flow hedge or net investment hedge;
5. A hedge of a net investment in a foreign operation is different because it is a hedge of the foreign currency exposure, not a fair value hedge of the change in the value of the investment.
6. The entity may also choose a hedge ratio of other than one to one in order to improve the effectiveness of the hedge as described in paragraph AG100.
7. In this example, assuming the hedge meets the condition in (a) the entity would conclude that the hedge has been highly effective.
8. The entity may choose a hedge ratio of other than one to one in order to improve the effectiveness of the hedge as described in paragraph AG100.
9. It would also redesignate the hedge as a fair value hedge and apply the approach set out in paragraphs AG114-AG131 prospectively to subsequent accounting periods.
10. a derivative that was previously a designated and effective hedging instrument in a cash flow hedge or net investment hedge no longer qualifies as such;
11. hedge of a net investment in a foreign operation as defined in IAS 21.
12. In assessing the effectiveness of a hedge, an entity generally considers the time value of money.
13. An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if:
14. 30 If, before the date of transition to IFRSs, an entity had designated a transaction as a hedge but the hedge does not meet the conditions for hedge accounting in IAS 39 the entity shall apply paragraphs 91 and 101 of IAS 39 to discontinue hedge accounting.
15. If an entity had designated a hedging instrument as a hedge of a net investment but the hedge does not meet the conditions for hedge accounting in this Interpretation, the entity shall apply IAS 39 to discontinue that hedge accounting prospectively.