Annex V · Part 2 › 10 Derivatives and hedge accounting (10 and 11) › 10.5 Hedge accounting under national GAAP (11.2)
10.5 Hedge accounting under national GAAP (11.2)
2 paragraphs · official text, verbatim
Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories: ‘fair-value hedges’, ‘cash flow hedges’, ‘cost-price hedges’, ‘hedge in net investments in a foreign operation’, ‘portfolio fair value hedges of interest rate risk’ and ‘portfolio cash flow hedges of interest rate risk’.
Where applicable in accordance with national GAAP based on BAD, ‘Cost price hedges’ shall refer to a hedging category in which the hedging derivative is generally measured at cost.