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  2. Hedge accounting - Wikipedia

    en.wikipedia.org/wiki/Hedge_Accounting

    For example, gold mines are exposed to the price of gold, airlines to the price of jet fuel, borrowers to interest rates, and importers and exporters to exchange rate risks. Many financial institutions and corporate businesses (entities) use derivative financial instruments to hedge their exposure to different risks (for example interest rate ...

  3. Foreign exchange hedge - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_hedge

    A foreign exchange hedge transfers the foreign exchange risk from the trading or investing company to a business that carries the risk, such as a bank. There is a cost to the company for setting up a hedge. By setting up a hedge, the company also forgoes any profit if the movement in the exchange rate would be favourable to it.

  4. Forward rate agreement - Wikipedia

    en.wikipedia.org/wiki/Forward_rate_agreement

    The buyer of the contract is paid if the published reference rate is above the fixed, contracted rate, and the buyer pays to the seller if the published reference rate is below the fixed, contracted rate. A company that seeks to hedge against a possible increase in interest rates would purchase FRAs, whereas a company that seeks an interest ...

  5. Credit valuation adjustment - Wikipedia

    en.wikipedia.org/wiki/Credit_valuation_adjustment

    where is the maturity of the longest transaction in the portfolio, is the future value of one unit of the base currency invested today at the prevailing interest rate for maturity , is the loss given default, is the time of default, () is the exposure at time , and (,) is the risk neutral probability of counterparty default between times and .

  6. Forward exchange rate - Wikipedia

    en.wikipedia.org/wiki/Forward_exchange_rate

    The forward exchange rate depends on three known variables: the spot exchange rate, the domestic interest rate, and the foreign interest rate. This effectively means that the forward rate is the price of a forward contract, which derives its value from the pricing of spot contracts and the addition of information on available interest rates. [4]

  7. Hedge relationship - Wikipedia

    en.wikipedia.org/wiki/Hedge_relationship

    If the ratio is between 0.8 and 1.25 (4/5 - 5/4) under all scenarios - the "80:125 rule" - then hedge accounting may be applied. Regression analysis . A similar approach, but here regressing the expected changes in these values at relevant future time periods - usually financial reporting dates - so as to demonstrate the strength of the hedge ...

  8. Interest rate future - Wikipedia

    en.wikipedia.org/wiki/Interest_rate_future

    Interest rate futures are used to hedge against the risk that interest rates will move in an adverse direction, causing a cost to the company. For example, borrowers face the risk of interest rates rising. Futures use the inverse relationship between interest rates and bond prices to hedge against the risk of rising interest rates.

  9. Basis risk - Wikipedia

    en.wikipedia.org/wiki/Basis_risk

    Some examples of basis risks are: Treasury bill future being hedged by two year Bond, there lies the risk of not fluctuating as desired. Foreign currency exchange rate (FX) hedge using a non-deliverable forward contract (NDF): the NDF fixing might vary substantially from the actual available spot rate on the market on fixing date.