LO 35.4: Define cross hedging, and compute and interpret the ...
https://toc.123doc.org › Tài Chính - Ngân Hàng › Tài chính doanh nghiệp
The effectiveness of the hedge measures the variance that is reduced by implementing the optimal hedge. This effectiveness can be evaluated with a coefficient of determination (R2) term where the independent variable is the change in futures prices and the dependent variable is the change in spot prices. Recall that R2 ...
LO 35.6: Explain how to use stock index futures contracts to change ...
https://toc.123doc.org › Tài Chính - Ngân Hàng › Tài chính doanh nghiệp
Pspot,futures * °spot ^futures. The effectiveness of the hedge measures the variance that is reduced by implementing the optimal hedge. LO 35.5. A common hedging application is the hedging of equity portfolios using futures contracts on stock indices (index futures). The number of futures contracts required to completely
[PDF]Fertilizantes Heringer SA - Heringer/RI
ri.heringer.com.br/download_arquivos.asp?id_arquivo=BDC3E6A8-A015-4572...
Mar 31, 2017 - analyzes the effectiveness of the hedge measures adopted every month and provides recommendations regarding future hedges. In accordance with the risk management policy, the Company manages some of the risks by using derivative instruments, and speculative negotiations and short sales are .

References:

Accounting Trends and Techniques - 2000-2011 editions
Published annually by the American Institute of Certified Public Accountants (AICPA)

U.S. GAAP Financial Statements / Best Practices in Presentation and Disclosure - 2012-2016 editions
Published annually by the American Institute of Certified Public Accountants (AICPA)

Diccionario de Terminología Contable y Financiera Especializada / Spanish-English & Inglés-Español by Prof. Richard J. Cadena
Published by the Instituto Mexicano de Contadores Públicos (IMCP)

Hope this helps.