标题: [求助]关于fair value hedge和cash flow hedge [打印本页] 作者: hoangvu90 时间: 2013-10-21 12:19 标题: [求助]关于fair value hedge和cash flow hedge
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作者: 胡老师 时间: 2013-10-21 12:36
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
