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Cash flow hedge

From Wikipedia, the free encyclopedia

A cash flow hedge is a hedge of the exposure to the variability of cash flow that

  1. is attributable to a particular risk associated with a recognized asset or liability. Such as all or some future interest payments on variable rate debt or a highly probable forecast transaction and
  2. could affect profit or loss (IAS 39, §86b)

This is mostly an accountant's definition.


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See also

This page was last edited on 19 February 2017, at 10:14
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