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Fair-Value Hedge
A hedge of the exposure to changes in fair value of an asset or liability or an identified portion of such an asset or liability that is attributable to a particular risk.
Exchange Gain
A profit arising from changes in foreign exchange rates that benefit the value of a company's foreign currency denominated assets or liabilities.
April 30 Year-End
A fiscal year or financial reporting period that concludes on April 30th, often used by companies or organizations for tax or reporting purposes.
Cash-Flow Hedge
A financial strategy used to manage risks associated with the fluctuations in cash flows due to changes in exchange rates, interest rates, or commodity prices.
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