hedge

(redirected from hedged)
Also found in: Dictionary, Thesaurus, Financial, Idioms, Encyclopedia, Wikipedia.

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 ?
The item being hedged must be identified no more than 35 days after the hedging transaction; see Regs.
Gains and losses on derivative instruments are either offset against corresponding gains or losses of the hedged item through earnings in a fair value hedge, or accounted for in other comprehensive income for a cash flow hedge.
In light of this ruling, it may be advisable for taxpayers to review their treatment of interest-rate swaps and determine if they have been under-or overreporting gain or loss from terminated hedged transactions.
When the entity designates a derivative as a fair value hedge, generally accepted accounting principles require that the entity adjust the carrying amount of the hedged item for the change in the hedged item's fair value that is attributable to the hedged risk.
He said such volatility is mitigated by the amendment provisions permitting the recognized items to be designated as hedged items.
In the absence of any statement including such receivables as "ordinary property" capable of being hedged, needless confusion and controversy may arise.
The Tax Court also rejected the IRS's argument that, for a hedge to receive ordinary treatment, it must involve the same property as that being hedged.
Mark-to-market: Take hedging gains or losses on a mark-to-market basis, instead of being treated as an element of cost or sales proceeds (even if inventory being hedged is not marked to market).
Market-value changes caused by exchange-rate fluctuations should be included in your determination of current-period income and should offset the economic effects of changes in the exchange rates on the hedged asset or liability.
Thus, eligible hedged items are limited to property within the exceptions to tax code section 1221 (such as inventory and accounts receivable) as well as specialized properties (such as debt securities held by a bank) that are capital assets but, nevertheless, produce an ordinary gain or loss on sale.
In fact, the term 'hedge fund' is a bit of a misnomer because investors may be led to believe that strategies are hedged to mitigate risk.
SFAS 80 prescribes a correlation test between the hedged item and the hedging instrument that requires a company to examine historical relationships and to monitor the correlation after it executes the hedging transaction.