hedged


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Synonyms for hedged

evasively worded in order to avoid an unqualified statement

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References in periodicals archive ?
The tax rules for hedging transactions address both character and timing, and are designed to match the character and timing of a hedging transaction with the character and timing of the item being hedged.
133 was issued, accounting was more forgiving of hedge designs that were less than perfect, since ineffectiveness was generally deferred into the hedged item until the transaction being hedged was complete.
The hedge timing rules, however, preempt the normal rules and would require the spread of gain over the term that the debt was hedged.
Auditors should also consider making inquiries about aspects of operating activities that might present risks hedged using derivatives.
The strategy combines a number of these hedged mutual funds, and applies Lake's expertise and experience in hedge funds to the growing universe of hedged mutual funds.
In addition, the FASB amendment expanded the normal purchases and normal sales exception, redefined the specific risks that can be hedged and allowed the use of intercompany derivatives as hedging instruments in certain situations.
1221-2(e), the taxpayer neglected to identify the agreements as hedging transactions for tax purposes in its books and records on the date of such agreements, and failed to identify specifically the proposed issuance of debt as the hedged item within 35 days of the date of the agreements.
Commissioner (Fannie Mae),(9) the Tax Court rejected the IRS's narrow interpretation of the treatment of business hedges, concluding that the various transactions undertaken in that case were integrally related to the taxpayer's business of buying and selling mortgages and that the character of the hedge transactions should match the ordinary gain or loss treatment accorded the hedged property.
Positions are hedged to the extent appropriate and feasible in order to produce a "delta-neutral" result.
And if there's a sudden drop in the price of electricity, rather than an increase, the company hedged long ends up paying less for electricity, but it loses money on its financial hedge.
in Federal National Mortgage Association(2) (FNMA), however, the taxpayer prevailed in its assertion that gains and losses from hedging transactions are ordinary as long as the underlying assets being hedged are not capital assets.
January underscored the importance of a hedged investment portfolio," commented George Van, Chairman of VAN.
485 US 212 (1988), which created the possibility that losses from hedging activities could result in capital loss treatment, while ordinary income was recognized on the property being hedged.
SFAS 52 allows for hedge accounting when the hedged item exposes the company to risk, the hedging transaction reduces the exposure to risk and the company designates the hedging transaction as a hedge.