BUSINESS AND COMPETITION|accounting
- fálú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- hedging
- en
- Definition Designating one or more hedging instruments so that their change in fair value is an offset, in whole or in part, to the change in fair value or cash flows of a hedged item. Reference IASCF, Key term list