hedge

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Related to hedging: hedging bets, Currency Hedging

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 ?
For purposes of the regulations, a hedging transaction is a transaction entered into to reduce the risk of price changes or currency fluctuations with respect to ordinary income property, or to reduce the risk of interest rate or price changes or currency fluctuations with respect to borrowings or ordinary obligations.
In short, if you engage in or are contemplating entering into hedging and financial risk management programs, get to know both the current rules and the FASB's possible changes.
Experienced companies have devised other hedging strategies--some simple, some sophisticated--for the same products.
An alternative is mark-to-market hedge accounting, under which you measure both the hedging instrument and the hedged item at market value, recognizing the resulting net gains or losses in income each reporting period (no net gain or loss would be recognized if the hedge is perfect).
To attain beneficial treatment for hedging transactions entered into after December 31, 1993, taxpayers must identify the transactions (in their books and records) before the close of the day the transaction is entered into.
Supreme Court's ruling in Arkansas Best, the IRS long has acknowledged incentory hedging creates ordinary losses because (1) it assures ordinary operating profits and (2) it is "common trade practice" and therefore regarded as a form of insurance and not a capital asset transaction.
The required characteristics vary with the hedging instrument.
A number of firms recognized that non-derivative hedging techniques can also be highly effective.
Although an exception is provided for hedging transactions, it applies only to transactions that have been timely and properly identified for tax purposes.
Thank you for the opportunity to discuss the proposed consolidated group hedging regulations(1) and, in particular, issues arising in connection with proposals from commentators (including TEI) to apply those regulations on a retroactive basis.
German Bundesbank president tietmeyer, chairman of the G-10 governors, indicated that the governors viewed recent bond market developments to some extent as a reflection of previous overshooting and indicated that they did not see the need for new regulations on derivatives and hedging techniques.
Companies can set hedging and issuance guidelines around this number that can be clearly and easily communicated.