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Cash Flow Hedge

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

    Fair Value Hedge

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

      Hedge Accounting

      A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...

        Accounting Hedge

        A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...