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Dá mbeadh an fálú bainteach le riosca aontaobhach, mar shampla, léireofaí leis an díorthach hipitéiseach luach intreach rogha hipitéisí atá san airgead tráth ainmniú na gaolmhaireachta fálaithe má tá an leibhéal praghais fhálaithe ar an leibhéal margaidh reatha, nó atá as an airgead má tá an leibhéal praghais fhálaithe os cionn (nó, faoi bhun, i gcás fálú de shuíomh fada) an leibhéil margaidh reatha.
If the hedge was for example for a one-sided risk, the hypothetical derivative would represent the intrinsic value of a hypothetical option that at the time of designation of the hedging relationship is at the money if the hedged price level is the current market level, or out of the money if the hedged price level is above (or, for a hedge of a long position, below) the current market level.