- Cover
- Title Page
- Copyright
- Dedication
- Preface
- Chapter 1: The Theoretical Framework – Recognition of Financial Instruments
- Chapter 2: The Theoretical Framework – Hedge Accounting
- 2.1 HEDGE ACCOUNTING – TYPES OF HEDGES
- 2.2 TYPES OF HEDGES
- 2.3 HEDGED ITEM CANDIDATES
- 2.4 HEDGING INSTRUMENT CANDIDATES
- 2.5 HEDGING RELATIONSHIP DOCUMENTATION
- 2.6 HEDGE EFFECTIVENESS ASSESSMENT
- 2.7 THE HYPOTHETICAL DERIVATIVE SIMPLIFICATION
- 2.8 REBALANCING
- 2.9 DISCONTINUATION OF HEDGE ACCOUNTING
- 2.10 OPTIONS AND HEDGE ACCOUNTING
- 2.11 FORWARDS AND HEDGE ACCOUNTING
- Chapter 3: Fair Valuation – Credit and Debit Valuation Adjustments
- Chapter 4: An Introduction to Derivative Instruments
- Chapter 5: Hedging Foreign Exchange Risk
- 5.1 TYPES OF FOREIGN EXCHANGE EXPOSURE
- 5.2 INTRODUCTORY DEFINITIONS
- 5.3 SUMMARY OF IAS 21 TRANSLATION RATES
- 5.4 FOREIGN CURRENCY TRANSACTIONS
- 5.5 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH AN FX FORWARD (FORWARD ELEMENT INCLUDED IN HEDGING RELATIONSHIP)
- 5.6 CASE STUDY: HEDGING A FORECAST SALE WITH AN FX FORWARD
- 5.7 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A TUNNEL
- 5.8 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A PARTICIPATING FORWARD
- 5.9 CASE STUDY: HEDGING A HIGHLY EXPECTED FOREIGN SALE WITH A KNOCK-IN FORWARD (INTRODUCTION)
- 5.10 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A KNOCK-IN FORWARD (SPLITTING ALTERNATIVE)
- 5.11 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A KNOCK-IN FORWARD (INSTRUMENT IN ITS ENTIRETY)
- 5.12 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A KNOCK-IN FORWARD (REBALANCING APPROACH)
- 5.13 CASE STUDY: HEDGING A HIGHLY EXPECTED FOREIGN SALE WITH A KIKO FORWARD
- 5.14 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A RANGE ACCRUAL (PART 1)
- 5.15 CASE STUDY: HEDGING A FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A RANGE ACCRUAL (DESIGNATION IN ITS ENTIRETY)
- 5.16 CASE STUDY: HEDGING FORECAST SALE AND SUBSEQUENT RECEIVABLE WITH A RANGE ACCRUAL (SPLITTING APPROACH)
- 5.17 HEDGING ON A GROUP BASIS – THE TREASURY CENTRE CHALLENGE
- 5.18 HEDGING FORECAST INTRAGROUP TRANSACTIONS
- Chapter 6: Hedging Foreign Subsidiaries
- 6.1 STAND-ALONE VERSUS CONSOLIDATED FINANCIAL STATEMENTS
- 6.2 THE TRANSLATION PROCESS
- 6.3 THE TRANSLATION DIFFERENCES ACCOUNT
- 6.4 SPECIAL ITEMS THAT ARE PART OF A NET INVESTMENT
- 6.5 EFFECT OF MINORITY INTERESTS ON TRANSLATION DIFFERENCES
- 6.6 HEDGING NET INVESTMENTS IN FOREIGN OPERATIONS
- 6.7 CASE STUDY: ACCOUNTING FOR NET INVESTMENTS IN FOREIGN OPERATIONS
- 6.8 CASE STUDY: NET INVESTMENT HEDGE WITH A FORWARD
- 6.9 CASE STUDY: NET INVESTMENT HEDGE USING FOREIGN CURRENCY DEBT
- 6.10 NET INVESTMENT HEDGING WITH CROSS-CURRENCY SWAPS
- 6.11 CASE STUDY: NET INVESTMENT HEDGE WITH A FLOATING-TO-FLOATING CROSS-CURRENCY SWAP
- 6.12 CASE STUDY: NET INVESTMENT HEDGE WITH A FIXED-TO-FIXED CROSS-CURRENCY SWAP
- 6.13 CASE STUDY: HEDGING INTRAGROUP FOREIGN DIVIDENDS
- 6.14 CASE STUDY: HEDGING FOREIGN SUBSIDIARY EARNINGS
- 6.15 CASE STUDY: INTEGRAL HEDGING OF AN INVESTMENT IN A FOREIGN OPERATION
- Chapter 7: Hedging Interest Rate Risk
- 7.1 COMMON INTEREST RATE HEDGING STRATEGIES
- 7.2 SEPARATION OF EMBEDDED DERIVATIVES IN STRUCTURED DEBT INSTRUMENTS
- 7.3 INTEREST ACCRUALS
- 7.4 MOST COMMON INTEREST RATE DERIVATIVE INSTRUMENTS
- 7.5 CASE STUDY: HEDGING A FLOATING RATE LIABILITY WITH AN INTEREST RATE SWAP
- 7.6 CASE STUDY: HEDGING A FLOATING RATE LIABILITY WITH A ZERO-COST COLLAR
- 7.7 IMPLICATIONS OF INTEREST ACCRUALS AND CREDIT SPREADS
- 7.8 CASE STUDY: HEDGING A FIXED RATE LIABILITY WITH AN INTEREST RATE SWAP
- 7.9 CASE STUDY: HEDGING A FUTURE FIXED RATE ISSUANCE WITH AN INTEREST RATE SWAP
- 7.10 CASE STUDY: HEDGING A FUTURE FLOATING RATE ISSUANCE WITH AN INTEREST RATE SWAP
- 7.11 CASE STUDY: HEDGING A FIXED RATE LIABILITY WITH A SWAP IN ARREARS
- 7.12 CASE STUDY: HEDGING A FLOATING RATE LIABILITY WITH A KIKO COLLAR
- Chapter 8: Hedging Foreign Currency Liabilities
- 8.1 CASE STUDY: HEDGING A FLOATING RATE FOREIGN CURRENCY LIABILITY WITH A RECEIVE-FLOATING PAY-FLOATING CROSS-CURRENCY SWAP
- 8.2 CASE STUDY: HEDGING A FIXED RATE FOREIGN CURRENCY LIABILITY WITH A RECEIVE-FIXED PAY-FLOATING CROSS-CURRENCY SWAP
- 8.3 CASE STUDY: HEDGING A FLOATING RATE FOREIGN CURRENCY LIABILITY WITH A RECEIVE-FLOATING PAY-FIXED CROSS-CURRENCY SWAP
- 8.4 CASE STUDY: HEDGING A FIXED RATE FOREIGN CURRENCY LIABILITY WITH A RECEIVE-FIXED PAY-FIXED CROSS-CURRENCY SWAP
- Chapter 9: Hedging Equity Risk
- 9.1 RECOGNITION OF EQUITY INVESTMENTS IN OTHER COMPANIES
- 9.2 DEBT VERSUS EQUITY CLASSIFICATION OF OWN INSTRUMENTS
- 9.3 HYBRID SECURITIES – PREFERENCE SHARES FROM AN ISSUER'S PERSPECTIVE
- 9.4 CONVERTIBLE BONDS – ISSUER'S PERSPECTIVE
- 9.5 CONVERTIBLE BONDS – INVESTOR'S PERSPECTIVE
- 9.6 DERIVATIVES ON OWN EQUITY INSTRUMENTS
- 9.7 CASE STUDY: ACCOUNTING FOR A STOCK LENDING TRANSACTION
- 9.8 CASE STUDY: ACCOUNTING FOR A MANDATORY CONVERTIBLE BOND FROM AN ISSUER'S PERSPECTIVE
- 9.9 CASE STUDY: ACCOUNTING FOR A CONVERTIBLE BOND FROM AN ISSUER'S PERSPECTIVE
- 9.10 CASE STUDY: HEDGING STEP-UP CALLABLE PERPETUAL PREFERENCE SHARES
- 9.11 CASE STUDY: BASE INSTRUMENTS LINKED TO DEBT INSTRUMENTS
- 9.12 CASE STUDY: PARKING SHARES THROUGH A TOTAL RETURN SWAP
- 9.13 CASE STUDY: HEDGING AN EQUITY INVESTMENT WITH A PUT OPTION
- 9.14 CASE STUDY: SELLING A FORWARD ON OWN SHARES
- Chapter 10: Hedging Stock-Based Compensation Plans
- 10.1 TYPES AND TERMINOLOGY OF STOCK-BASED COMPENSATION PLANS
- 10.2 ACCOUNTING FOR EQUITY-BASED COMPENSATION PLANS
- 10.3 CASE STUDY: ABC'S SHARE-BASED PLANS
- 10.4 MAIN SOP/SAR HEDGING STRATEGIES
- 10.5 CASE STUDY: HEDGING A STOCK OPTION PLAN WITH AN EQUITY SWAP
- 10.6 CASE STUDY: HEDGING AN SAR PLAN WITH A CALL
- Chapter 11: Hedging Commodity Risk
- 11.1 MAIN COMMODITY UNDERLYINGS
- 11.2 LEASE, DERIVATIVE AND OWN-USE CONTRACTS
- 11.3 CATEGORISATION ACCORDING TO SETTLEMENT TERMS
- 11.4 CASE STUDY: HEDGING GOLD PRODUCTION WITH A FORWARD – OWN-USE APPLICATION
- 11.5 CASE STUDY: RAISING FINANCING THROUGH A GOLD LOAN
- 11.6 CASE STUDY: HEDGING A SILVER PURCHASE FIRM COMMITMENT WITH A FORWARD – FAIR VALUE HEDGE
- 11.7 CASE STUDY: HEDGING COMMODITY INVENTORY WITH FUTURES
- 11.8 CASE STUDY: HEDGING A HIGHLY EXPECTED PURCHASE OF OIL WITH FUTURES AND AN FX FORWARD – CASH FLOW HEDGE
- 11.9 CASE STUDY: AIRLINE JET FUEL CONSUMPTION HEDGE WITH JET FUEL AND CRUDE OIL – RISK COMPONENT
- Chapter 12: Hedging Inflation Risk
- Chapter 13: Hedge Accounting: A Double-Edged Sword
- Index
- End User License Agreement
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