Definicja hedge fair value
The result of key date valuation with non-hedged risk factors fixed at start of hedge relationship (mark-to-model).
When discounting cash flows, the spread of the hedge is used to fix the factors affecting value. The fair value of a hedge is used in the measurement of hedging relationship effectiveness. It depicts the change in value resulting from the change in the hedged market parameters.
Słownik i definicje SAPa na H.