Cash Flow Hedge definition

Cash Flow Hedge means a contract which hedges an exposure to changes in cash flows from an expected future transaction related to a forecast purchase or sale or an existing asset or liability.
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Cash Flow Hedge means the hedging relationship defined in paragraph 86 of Hong Kong Accounting Standard 39;
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Cash Flow Hedge means an interest rate swap agreement to be entered into not later than five (5) business days after the Agreement Execution Date by Borrower and by the initial Lenders, on a pro rata basis in accordance with their respective Percentages, which shall provide for fixed payments by Borrower on a nominal amount of at least seventy-five percent (75%) of the initial Advance having a term that expires on the initial Maturity Date in exchange for payments at the LIBOR Base Rate on such nominal amount over such period from the counterparties thereto, and which shall be otherwise reasonably acceptable in all respects to the Administrative Agent.
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Examples of Cash Flow Hedge in a sentence

  • Other (Cash Flow Hedge Gain/Loss, Shares of Investments Valued by Equity Method in Other Comprehensive Income Classified Through Profit or Loss and Other Accumulated Amounts of Other Comprehensive Income Items Reclassified Through Other Profit or Loss)The accompanying notes are an integral part of these financial statements.

  • Amounts deferred in the Cash Flow Hedge Reserve Account are recycled in the statement of profit and loss in the periods when the hedged item is recognised and affects the statement of profit and loss, in the same line as the hedged item.

  • The Parent Bank implements effectiveness tests at the balance sheet dates for hedge accounting; the effective parts are accounted as defined in TAS 39, in financial statements under equity “Hedging reserves”, whereas the amount concerning ineffective part is associated with income statement.Derivative financial instruments which used as hedging instruments in Cash Flow Hedge accounting are swap interest transactions.

  • Cash Flow Hedge Reserve CA-2.4.6The amount of the cash flow hedge reserve that relates to the hedging of items that are not fair valued on the balance sheet (including projected cash flows) must be derecognised in the calculation of CET1.

  • Other (Cash Flow Hedge Income/Loss, Accumulated Amount of the Shares Stated as Other Comprehensive Income Reclassified Through Profit or Loss and Components Reclassified as Other Profit or Loss of the Investments Valued by Equity Method.

  • A portion of this effect would be recognized as other comprehensive income since a portion of the Company’s borrowings was used as cash flow hedge of the foreign exchange rate risk of a portion of its highly probable future sales in US dollars (see Hedge Accounting - Cash Flow Hedge below for details).

  • The effective portion of gains or losses on derivative contracts designated as cash flow hedges are initially recorded in the Cash Flow Hedge Reserve but are reclassified to current period earnings when the hedged cash flow occurs.

  • Cash Flow Hedge Forward exchange contracts entered into to hedge foreign currency risks of firm commitments or highly probable forecast transactions, that qualify as cash flow hedges are recorded in accordance with the principles of hedge accounting enunciated in Accounting Standard (AS) 30 – Financial Instruments Recognition and Measurement.

  • In case of cash flow hedges, any cumulative gain or loss deferred in the Cash Flow Hedge Reserve Account at that time is retained and is recognised when the forecast transaction is ultimately recognised and affects the statement of profit and loss.

  • Accounting for cash flow hedges: To the extent the hedge is effective, movements in fair value adjustments, other than adjustments for own or counterparty credit risk, are recognised in Other Comprehensive Income and presented in a separate Cash Flow Hedge Reserve.


More Definitions of Cash Flow Hedge

Cash Flow Hedge means an interest rate swap agreement to be entered into not later than the Loan Opening by Borrower and KeyBank which shall provide for fixed payments by Borrower on a nominal amount of at least seventy percent (70%) of the Loan Commitment based on a projected disbursement schedule satisfactory to the Administrative Agent and having a term that expires on the initial Maturity Date in exchange for payments at the LIBOR Base Rate on such nominal amount from the counterparty thereto, and which shall be otherwise acceptable in all respects to the Administrative Agent.
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Cash Flow Hedge means any transaction concluded for risk management objectives relating to movement in forecasted cash flow associated with any assets or liabilities in the balance sheet originating from a hedged transaction (including interest payments), or with spot delivery futures, options and swaps transaction that is expected to be settled by delivery of an asset or commodity, and with forecasted transactions. The hedged item is an actual risk that takes place in a specific cash movement and affects the profit and loss figure shown in the annual account;
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Cash Flow Hedge means any transaction concluded for risk management objectives relating to movement in forecast transaction associated with any assets or liabilities in the balance sheet (including interest payments), or for covering risks stemming from changes in future cash flows related to firm commitments not recognized in the balance sheet;
Sample 1

Related to Cash Flow Hedge

  • Cash Flow mean net income after taxes, and exclusive of extraordinary gains and income, plus depreciation and amortization.

  • Operating Cash Flow means the Company’s or a business unit’s sum of Net Income plus depreciation and amortization less capital expenditures plus changes in working capital comprised of accounts receivable, inventories, other current assets, trade accounts payable, accrued expenses, product warranty, advance payments from customers and long-term accrued expenses, determined in accordance with generally acceptable accounting principles.

  • Excess Cash Flow means, for any period, an amount equal to the excess of:

  • Cash Flow Leverage Ratio means, as of any time the same is to be determined, the ratio of (a) Funded Debt as of the last day of the most recent four fiscal quarters of the Company then ended minus Excess Cash as of the last day of the same such period to (b) EBITDA for the same most recent four fiscal quarters then ended.

  • Consolidated Cash Flow means, with respect to any specified Person for any period, the Consolidated Net Income of such Person for such period plus, without duplication:

  • Consolidated Cash Flow Available for Fixed Charges means, with respect to any Person for any period:

  • Cash Flow Statement means, with respect to any particular Bonds and Auxiliary Obligations, an Authority Certificate (a) setting forth, for the then current and each future Bond Year during which such Bonds and Auxiliary Obligations will be Outstanding, and taking into account (i) any such Bonds expected to be issued or redeemed or purchased for cancellation in each such Bond Year upon or in connection with the filing of such Certificate (for which purpose, if such Authority Certificate is delivered as of a date prior to a scheduled mandatory tender date for any Adjustable Rate Bonds, the Purchase Price of all such Adjustable Rate Bonds subject to scheduled mandatory tender on such tender date shall be assumed to be due and payable on such mandatory tender date), (ii) any such Auxiliary Obligations expected to be incurred upon or in connection with the filing of such Certificate, (iii) the interest rate (if applicable), purchase price, discount points and other terms of any Related Mortgage Loans, and (iv) the application, withdrawal or transfer of any moneys expected to be applied, withdrawn or transferred upon or in connection with the filing of such Certificate: