An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。
A cash flow hedging refers to a hedging of the risk to changes in cash flow.
现金流量套期，是指对现金流量变动风险进行的套期。
In view of limitations of traditional hedging we propose a solution of "controlling risk by hedging, striving for profit by speculation".
针对传统套期保值的局限性，我们提出“套期保值控制风险、投机争取利润”的解决办法。
Yes. We call hedging. There are several kinds of hedging and anticipatory hedging just suits your situation.
是的，我们叫它套期保值。套期保值有好几种其中预期性套期保值刚好适合您这种情况。
The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
该套期不再满足本准则所规定的运用套期会计方法的条件。
The hedging expectation is highly efficient and meets the risk management strategy, which is confirmed for the hedging relationship by enterprise at the very beginning.
该套期预期高度有效，且符合企业最初为该套期关系所确定的风险管理策略。
There are several kinds of hedging and anticipatory hedging just suits your situation.
套期保值有好几种，其中预期性套期保值刚好适合你这种情况。
To verify hedging statistic significance, this paper USES DM test to know which kind of GARCH model is the best hedging model for Banks.
为了验证对冲统计学意义，本文采用德国马克测试知道哪个GARCH模型，就是最好的避险模型银行。
The research of the motives of hedging tells us that hedging does not always stem from maximization of value.
企业套期保值动机的研究告诉人们，套期保值并不总是源于价值最大化。
Based on the analysis of functions of futures market hedging, the critical point of hedging is obtained using the utility index method to make hedging decisions.
在简单阐述了期货市场套期保值的功能的基础上，利用效用指数法，得到套期保值的价格临界点，进行套期保值决策。
Optimal dynamic hedging of exchange rate risk is modeled and the hedging effectiveness of the dynamic and static strategies is compared.
构建一个最优动态汇率风险套期保值理论模型，并将其套期保值效率与静态策略进行实证对比。
Moreover, bank could adjust hedging ratio on the basis of different market conditions and thereby enjoys better hedging performance.
此外，银行可以调整套期保值的比例不同的市场条件的基础上，从而拥有更避险绩效。
We get new hedging ratios, total risk of hedging, short hedging risk and long hedging risk.
导出新的套期保值率及其相应的套期保值总风险，空头套期保值风险和多头套期保值风险。
And index futures is just a effective hedging tool, by hedging ETF with index futures to reach the goal of avoiding risk and locking yield.
股指期货恰恰是一种有效的套期保值工具，通过对etf进行套期保值操作可以达到规避风险和锁定收益的目的。
Then for the market for hedging misunderstandings, through quantitative analysis to study the effect of hedging evaluation.
然后针对市场上对套期保值存在的误解，通过定量化分析，研究了套期保值的效果评价指标。
In the dissertation the hedging theory is analyzed, the common duration-based hedging strategy is commented on and thus the conception of convexity bias is introduced.
论文对套期保值的理论进行分析，对常用的基于久期的套期保值策略进行评述，从而引出凸度偏移的概念。
In this article, a new measure of hedging efficiency is described, namely the measure expresses the distance between the hedging service provided by the futures exchange and the perfect hedge.
本文从期货交易所的角度提出了套期保值有效性的表示方法，即用期货交易所提供的套期保值服务与理想的服务之间的差距表示。
And the final result indicates the hedging effectiveness of dynamic stock index futures hedging strategy is better than minimum-variance hedging strategy.
研究结论是，在效用最大化对冲目标的基础上，股指期货动态对冲策略的有效性优于最小方差对冲策略。
Therefore, from Table 11 we know that bank enjoys better hedging performance while using portfolio hedging MS-DCC-GARCH model but not others.
因此，从表11我们知道，银行享有更好的性能，同时利用组合套期保值对冲的MS -催化裂解-GARCH模型而不是其他人。
The activities of traders engaged in hedging are so weak that the proportion between the activities in hedging and speculation is seriously in a state of imbalance.
其中主要是企业参与套期保值的积极性不高，导致我国期市保值与投机的比例严重失衡。
Should have higher efficiency and lower hedging costs of hedging.
应该具有较高的套期保值效率和较低的套期保值成本。
This model expands in the achieving process of futures hedging transactions, and the segmentation theorem was used to indicate the best hedging transactions zero.
这个模型在使期贷套头交易的实现过程中得以扩展，并且分割定理被用来表明最佳套头交易为零。
As for the hedging strategy, this thesis mainly discusses its principle, the hedge ratio and the imperfect hedging strategy.
对于套期保值策略，本文主要讨论了套期保值的基本原理、套期保值比率的确定以及不完全的套期保值策略。
The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
该套期不再满足运用本准则规定的套期会计方法的条件。
These watches are so powerful, hedging function, gold hedging reputation spreads.
这些表款往往具有强大的保值功能，因此，金表保值美名传。
In addition, the optimal hedging ratios for short and long hedging are obtained when the target rates satisfy…
给出了当目标收益率满足一定条件时，空头和多头套期保值的最优套期比公式。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
When the longest holding period of futures contracts is shorter than the hedging period, the hedger has to use two or more futures contracts overlap to hedging for the spot.
解决了因为很难找到与现货价格相关性强的期货品种，而无法有效进行套期保值的问题。
When the longest holding period of futures contracts is shorter than the hedging period, the hedger has to use two or more futures contracts overlap to hedging for the spot.
解决了因为很难找到与现货价格相关性强的期货品种，而无法有效进行套期保值的问题。
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