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- Hedge Financial Accounting
- Rule-based generation of debit/credit entries
- Rule-based generation of debit/credit entries
- Hedge Reporting
Different hedge types are permitted under hedge accounting.
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Jabatix supports the creation
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of
- Cash Flow Hedges
A future cash flow that is safeguarded against certain risks that might affect profit or loss is defined as a cash flow hedge.
A typical example of a cash flow hedge is the safeguarding of interest payments for a variable-rate bond by a receiver interest rate swap which entails transforming the future variable interest payments into payments with a fixed amount.
The accounting practice in the
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Jabatix Hedge Manager for hedged items and hedging instruments in a cash flow hedge fulfils the requirements for Hedge Accounting under IFRS. The hedged item is still valued and accounted for in accordance with the regulations in force while the hedging instrument is designated at full fair value and is disclosed at this value on the balance sheet.
- Fair Value Hedges
A fair value hedge entails safeguarding against fair value changes in hedged items and hedging instruments. The following are to be recognised in profit or loss:
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