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2015年ACCA P2考试重点: Hedging

来源：高顿网校 2015-02-10

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　　1 Hedging Instruments

　　All derivatives (except written options, because the writer has accepted risk rather than reducing risk) may be designated as a hedging instrument.

　　Non-derivative financial instruments (e.g. foreign currency loans) may be designated as a hedging instrument only to hedge a foreign currency risk.

　　2 Hedged Items

　　A hedged item can be:

　　a recognised asset or liability;

　　an unrecognised firm commitment; or

　　a highly probable forecast transaction.

　　The hedged item can be:

　　a single asset, liability, firm commitment or forecast transaction; or

　　a group of assets, liabilities, firm commitments or forecast transactions with similar risk characteristics.

　　3 Hedge Accounting

　　3.1 Hedging Relationships

　　There are three types of hedging relationships:

　　1. Fair value hedge: a hedge of the exposure to changes in the fair value of a recognised asset (or liability or an identified portion of such an asset or liability) which:

　　is attributable to a particular risk; and

　　will affect reported profit or loss.

　　2. Cash flow hedge: a hedge of the exposure to variability in cash flows which:

　　is attributable to a particular risk associated with a recognised asset or liability (e.g. all or some future interest payments on variable rate debt) or a highly probable forecast transaction (e.g. an anticipated purchase or sale); and

　　will affect reported profit or loss.

　　3. Hedge of a net investment in a foreign operation as defined in IAS 21.

　　3.2 Conditions for Hedge Accounting

　　A hedging relationship qualifies for hedge accounting if, and only if, all of the following conditions are met:

　　At the inception of the hedge there is detailed formal documentation of the hedging relationship and the entity's risk management objective and strategy for undertaking the hedge.

　　The hedge is expected to be highly effective (between 80% and 125%) in hedging the risk and this effectiveness can be reliably measured.

　　For cash flow hedges, a forecast transaction (which is the subject of the hedge) must:

　　be highly probable; and

　　present an exposure to variations in cash flows which could ultimately affect reported profit or loss.

　　The hedge was assessed on an ongoing basis and determined actually to have been highly effective throughout the financial reporting period.
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