hedge transaction

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• hedge effectiveness — The extent to which a hedge transaction results in the offsetting changes in value or cash flow that the transaction was and is intended to provide. FAS 133 requires users to regularly assess the effectiveness of hedges. Furthermore, under FAS… …   Financial and business terms

• hedge — / hej/ vi hedged, hedg·ing: to reduce possible losses in speculative transactions by engaging in offsetting transactions (as futures trading) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. hedge …   Law dictionary

• hedge — (1) Verb To reduce risk or behavior that reduces risk from future price movements. (2) Noun A transaction undertaken to reduce risk by offsetting the risk in another transaction. The risk in one position is hedged by counterbalancing it with the… …   Financial and business terms

• Hedge fund — A hedge fund is a private investment fund open to a limited range of investors which is permitted by regulators to undertake a wider range of activities than other investment funds and which pays a performance fee to its investment manager.… …   Wikipedia

• Hedge — A transaction that reduces the risk of an investment. The New York Times Financial Glossary * * * ▪ I. hedge hedge 1 [hedʒ] noun [countable] FINANCE something that gives you protection against a financial risk, for example futures (= agreements… …   Financial and business terms

• Hedge Accounting — Als Hedge Accounting bezeichnet man die Bilanzierung zweier oder mehrerer Verträge (auch sog. Finanzinstrumente), die in einem Sicherungszusammenhang stehen. Der Zusammenhang dieser Verträge besteht in der gegenläufigen Ausgestaltung hinsichtlich …   Deutsch Wikipedia

• hedge — A financial transaction or position designed to mitigate the risk of other financial exposures. For example, a manufacturer may contract to sell a large quantity of a product for delivery over the next six months. If the product depends on a raw… …   Accounting dictionary

• hedge — A financial transaction or position designed to mitigate the risk of other transactions or positions. For example, a manufacturer may contract to sell a large quantity of a product for delivery over the next six months. If the product depends on… …   Big dictionary of business and management

• hedge efficiency — The success of a hedging transaction in reducing risk exposure. LIFFE …   Financial and business terms

• hedge — An arrangement or transaction intended to protect against fluctuations in the *price of an asset. Hedges are typically used as *risk management measures against price movements of *currencies, *securities, and *commodities …   Auditor's dictionary

• cross hedge — A hedge transaction in which a cash market instrument is hedged by an option contract for a different underlying instrument. Sometimes called proxy hedge, surrogate hedge, or tandem hedge. American Banker Glossary …   Financial and business terms