hedge

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hedge

noun caution, circumspection, course of prooection, equivocation, hesitancy, hesitation, instrumentality of protection, means of protection, method of protection, prevention against loss, prevention of downside, protection against loss, safeguard
Associated concepts: hedge laws, hedges encroaching on another, hedge against inflation, notice of appeal as hedge against loss, person's property

hedge

verb be careful, be cautious, border, bound, circle, circumscribe, compass, conceal, cover, delimit, delineate, demarcate, divide, dodge, edge, enclose, encompass, ensphere, evade, fence, flank, girdle, guard, hide, limit, mark off, outline, play safe, render safe, ring, safeguard, screen, shelter, shield, surround
See also: deceive, equivocate, evade, outbalance, parry, prevaricate, protection, shelter, tergiversate
References in periodicals archive ?
446-4(b) provide that any income, deduction, gain or loss from a hedging transaction is matched with the income, deduction, gain or loss on the item being hedged.
Identifying the nature of the risk being hedged and using a hedging derivative consistent with an entity's established policy for risk management are essential components of hedging strategies and will permit auditors to verify the hedge transaction was conducted in accordance with management's strategy.
2002-71 addressed a situation in which an interest-rate swap hedged only a portion of the debt instrument's entire term.
For example, such reclassifications may be required because a hedged transaction is determined to no longer be probable of occurring, a hedged forecasted transaction affects earnings for the period, or a decline in fair value is determined to be other than temporary.
133 permitted the market interest rate, defined as the risk-free rate plus the credit sector spread, to be designated as the hedged risk in a hedge of interest rate risk.
gain or loss from the hedging transaction is taken into account in the same periods it would be taken into account if the issue price of the hedged debt instrument had been adjusted to reflect such gain or loss).
TEI submits that the Treasury should focus on providing rules requiring consistent character treatment for a hedge position and the property, activity, or income being hedged.
The equity risk is hedged by shorting the underlying stock to realize a profitable cash flow as the stock's price changes.
Although electricity price hedges may be relatively new, many different companies have routinely hedged other energy products for more than a decade.
in Federal National Mortgage Association(2) (FNMA), however, the taxpayer prevailed in its assertion that gains and losses from hedging transactions are ordinary as long as the underlying assets being hedged are not capital assets.
January underscored the importance of a hedged investment portfolio," commented George Van, Chairman of VAN.
485 US 212 (1988), which created the possibility that losses from hedging activities could result in capital loss treatment, while ordinary income was recognized on the property being hedged.