Examlex
According to the resource-based view of the firm:
Hedged Item
A recognized asset or liability, unrecognized firm commitment, or highly probable forecast transaction in a hedging relationship.
Hedge Effectiveness
The degree to which a hedge transaction reduces the risk of fluctuations in the cash flows or value of an underlying exposure.
Hedge Effectiveness
A measure of how well a hedge transaction reduces the risk of the exposure that the hedge was intended to protect against.
Economic Relationship
Refers to the interactions between different economic variables or entities, such as the connection between supply and demand or investment and economic growth.
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