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The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

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The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]

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The hedging gains (losses) for hedge of group of items with offsetting risk positions.

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The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.

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The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

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n/a

No definition available.

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