Hedge accounting is not addressed.
套期保值会计处理未做规定。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
But regulatory and accounting pressures are instead forcing them to increase their bond weightings; hedge funds end up being substituted for equities instead.
但是监管和会计压力代替了他们提高债券比重的压力；对冲基金结束替代股票。
They are also the largest investors in hedge funds, accounting for about half the investment in the industry, or $800 billion at the end of last year.
这些公司本身也是对冲基金的主要投资者，在行业中的占比达到50%，于去年底达到了8000亿美元。
They included mortgage lenders, investment Banks, hedge funds, accounting companies and credit rating agencies.
它们包括抵押贷款机构，投资银行，对冲基金，会计公司和信贷评级机构。
They included mortgage lenders, investment Banks, hedge funds, accounting companies and credit rating agencies.
它们包括抵押贷款机构，投资银行，对冲基金，会计公司和信贷评级机构。
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