Then they examined the prizes, gathered up their things, and went off to the brook, where Martin swallowed huge draughts of water to get rid of the taste; and they visited the sedge-bird's nest, and from thence struck across the country in high glee, beating the hedges and brakes as they went along; and Arthur at last, to his intense delight, was allowed to climb a small hedgerow oak for a magpie's nest with Tom, who kept all round him like a mother, and showed him where to hold and how to throw his weight; and though he was in a great fright, didn't show it, and was applauded by all for his lissomness.
They crossed into the next field, Tom and East taking one side of the hedges, and the other two the other side.
He led them within another but smaller circle of hedge
, where grew one large and beautiful bush.
The Investable Index, comprising 51 funds, is designed to mirror the performance of the broad hedge
fund universe and adds investability, active management and liquidity to the diversification and performance benefits of the Greenwich Global Hedge
Benchmarking measures your overall hedge
performance as it helps determine the value of your decision not to hedge
Many taxpayers enter into interest-rate swaps to hedge
FUNDS ARE NOT RIGHT FOR EVERYONE, CPAs should gain some understanding of these complex funds and how they work before recommending clients invest money in them.
By permitting the adoption of a retroactive effective date, which we believe the IRS is authorized to permit, final regulations will enable taxpayers and the IRS to reach agreements that promote a proper matching of the character and timing of recognition of gain or loss with respect to a hedge
and the hedged item, regardless of which legal entity within the group enters the hedge
or holds the hedged property or obligation.
The Federal Reserve does not regulate hedge
funds and does not have comprehensive information on their size or activities.
Simulated back testing of the Merrill Lynch Equity Volatility Arbitrage Index has outperformed most major global broad-based investable and non-investable hedge
fund benchmark indices.
Daimler-Benz's stake in Chrysler also gave it a substantial natural hedge
against dollar weakness.
in Middlebury, Connecticut, says, "The standard can improve the auditing process because it will clarify the definition of hedge
accounting and reduce the need for interpretation.
funds have come to the fore in the past two years as investors in insurance and reinsurance startups, mostly based in Bermuda, were created to fill voids in capacity left by record hurricane losses.
One company followed a process each month of close, review, reforecast of month-end exposure position and hedge
; by the time the company actually placed the hedge
, month-end was only two weeks away.
must be clearly identified on the transaction date for tax purposes; see Regs.