Hedging with Off-Market Swaps
While this minor disparity in the effective fixed rate, ex post, relative to its ex ante anticipated fixed rate would likely justify the ass
Ten Peaks Coffee adoption of hedge accounting results in higher earnings for 2016
Having just implemented hedge accounting beginning on January 1, 2016, Ten Peaks quickly realized several benefits including less volatility
Derivatives' Valuations: Assessing Alternative Methodologies
The idea of valuing a derivative is reasonably straightforward, but the devil is in the details. The first concern is the notion of fair val
Hedging Loan Commitments
With this orientation, the bank would typically seek to hedge all or a portion of the uncertain funding costs that would be expected to aris
Designing A Proper Hedge: Theory Versus Practice
The article challenges conventional wisdom as to the form of the regression. Specifically, the traditional text book solution performs a reg
Hedging the Hedge: How Treasurers Can Decide How Much to Hedge
The benefit of derivatives shouldn’t be measured by the profit that they generate, but the possible trouble that they can avoid.