【用戶】丸子
【年級】大三下
【評論內容】cash instrument hedging 現金工具避險Hedging instruments are contracts whose fair value or cash flows offset the variations in the cash flows or fair value of the hedged item. When a company enters into a contract with a hedging instrument, it eliminates the risk of an adverse currency fluctuation, but also potential gains from favourable movements of the exchange rate.