[求助]关于fair value hedge和cash flow hedge higher, future, energy, material, contract

hoangvu90

老师上课的时候说过cash flow hedge只针对利率floating/fixed来说的
use the future contract to hedge exposure to variable cash flow(future cash flow from a forecasted transaction)
exposure指the risk of higher raw material and energy price by purchasing commidty...
到底属于fair value hedge 还是cash flow hedge

我觉得应该是fair value hedge,原版书上列为OCI就是cash flow hedge

胡老师

属于cash flow hedge。你可以查看一下notes。cash flow hedge就是hedge我将来收到的或者付出去的现金流是稳定的，fair value hedge是hedge我手里的资产或者负债不贬值