Cosa sono gli strumenti finanziari derivati passivi?

Cosa sono gli strumenti finanziari derivati passivi?

Gli strumenti finanziari derivati sono contratti o titoli il cui prezzo si basa sul valore di mercato di un altro strumento finanziario, il c.d. sottostante che può essere rappresentato ad esempio da azioni, indici finanziari, valute, tassi d’interesse o anche materie prime.

Cosa sono gli strumenti finanziari a leva?

Tra i certificati a capitale non protetto, gli strumenti a leva sono quelli che offrono potenzialmente i rendimenti più alti a patto di essere disponibili a sottoporsi a rischi superiori. E proprio la presenza dell’effetto leva consente di moltiplicare la performance del sottostante.

What is the accounting for a cash flow hedge?

The accounting for a cash flow hedge is as follows: Hedging item. Recognize the effective portion of any gain or loss in other comprehensive income, and recognize the ineffective portion of any gain or loss in earnings.

What are the limitations of cash flow hedging?

A main issue with the cash flow hedge is the time when the gains or losses is to be recognized in earnings in case hedging transaction is related to the forecasted transaction. If changes in the cash flow of hedged instruments and hedging do not offset each, then hedge will be considered ineffective, and the purpose of hedging becomes un-useful.

What is the cash flow hedge reserve in other comprehensive income?

Recognize the effective portion of the gain or loss on the hedging instrument in other comprehensive income (OCI). This item in OCI will be called “Cash flow hedge reserve” in OCI. Recognize the ineffective portion of the gain or loss on the hedging instrument in profit or loss.

When to recognize gains or losses from a cash flow hedging?

Initially recognize the effective portion of any gain or loss in other comprehensive income. Reclassify these gains or losses into earnings when the forecasted transaction affects earnings. A key issue with cash flow hedges is when to recognize gains or losses in earnings when the hedging transaction relates to a forecasted transaction.