Transcription of Hedge Accounting - Forward Contracts
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Hedge Accounting - Forward Contracts
Hedge Accounting ( ). Forward Contracts Agenda Introduction to Hedging Definitions Types of hedging relationships z Fair value Hedge z Cash flow Hedge z Net investment Hedge AS-11 V/s. AS-30 framework Hedging Policy & Hedge Accounting RANBAXY moving towards maturity ? Q&A. 2. Agenda Introduction to Hedging Definitions Types of hedging relationships z Fair value Hedge z Cash flow Hedge z Net investment Hedge AS-11 V/s. AS-30 framework Hedging Policy & Hedge Accounting RANBAXY moving towards maturity ? Q&A. 3. Types of exposures Transaction exposure Most common in today's business environment, this relates to foreign exchange rates fluctuation Translation exposure Arises from the need to translate foreign currency assets / liabilities into the home currency Economic exposure Change in the exchange rates of another currency may worsen / boost competitiveness.
What is hedging ? Hedging means entering into a financial contract (e.g. FX option or forward contract) with a bank in order to offset the (gain or) lossforward contract) with a bank in order to offset the (gain or) loss
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