Warning: Creating default object from empty value in /hermes/bosnacweb04/bosnacweb04ai/b1550/ipg.lantanasolutionsbh98965/fincyclopedia/wp-content/plugins/independent-core/admin/ReduxCore/inc/class.redux_filesystem.php on line 29 H – Page 3 – Fincyclopedia
[wpdreams_ajaxsearchpro id=44 ]
  • Monday, April 28, 2025
  • The Financial Encyclopedia
[wpdreams_ajaxsearchpro id=43 ]
Notice: Undefined variable: myString in /hermes/bosnacweb04/bosnacweb04ai/b1550/ipg.lantanasolutionsbh98965/fincyclopedia/wp-content/themes/independent/category.php on line 74

Hedge Relation

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

    Hedged Item

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

      Hedging Instrument

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

        HFTFA

        A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

          HFTFL

          A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...

            HFT Financial Asset

            A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

              Held for Trading Financial Asset

              A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

                HFT Financial Liability

                A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

                  Held for Trading Financial Liability

                  A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

                    Hybrid

                    A financial instrument that combines the characteristics of both equity and debt (or both equity instruments and debt instruments). A...