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。

youdao

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。

youdao

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。

youdao

Soon,people began to use the word hedging to describe steps that could be taken to protect against financial loss.

VOA: special.2010.01.31

I call it the universal principle of risk management pooling and the hedging of risk.

我称之为,风险管理的普遍原则,风险汇聚和风险对冲

耶鲁公开课 - 金融市场课程节选

And so they are hedging their belts, at least partly on India as a democratic English-speaking country ... which they may be able to... so strategically I think that's a very important sort of part in American thinking in terms of future of India.

所以美国要布下防线，至少在印度这个,说英语的民主国家布下防线,这样他们才可能。,因此从战略角度出发我认为,这是美国政府对于印度未来的,一大设想。

普林斯顿公开课 - 国际座谈会课程节选

But what about (a firm) like a Goldman Sachs which is hedging a futures position in commodities versus hedging a futures position in currencies?

FORBES: CFTC Position Limits Rule Divides Agency, Angers Market Participants

When is hedging no longer hedging, but speculation?

FORBES: Inside The Semgroup Bust

The idea is to make hedging simpler and more affordable for the little guy.

FORBES: Magazine Article