Definicja virtual hedging relationship
Hedging relationship created as part of a fair value effectiveness test in accordance with the hypothetical derivative approach. The virtual hedging relationship contains a hedged item and a hedging instrument that are produced by the cash flow hedging relationship that is to be tested. The hypothetical derivative is used as the hedged item, and the respective corresponding hedging instrument for the cash flow hedging relationship to be tested is used as the hedging instrument.
Słownik i definicje SAPa na V.