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Highly effective
次のような文書がありました。 The general criteria for hedging instrument are that sufficient documentation must be provided at the beginning of the process and the hedge must be "highly effective" through its life. この場合、デリバティブであるため、将来の価値が変動するために事前に十分な契約が必要だと思いますが、highly effectiveとはどのようなことなのでしょうか
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- ma_
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契約期間を通じて、「充分効力のあるもの」でなければならない。
お礼
どうもありがとうございました。
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大変参考になりました。一般の方とは思えないほど、知識が深いのに感心します。ありがとうございました。