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Al-Azhar University Of Gaza,[object Object],Faculty Of Economic & Administrative Sciences,[object Object],Accounting Department,[object Object],Financial Instruments;Hedging Accounting,[object Object],Prepared by:,[object Object],Amjad Issa Taha,[object Object],Omar Jamal AbuShaaban,[object Object],Shady Emad Al-Dalou,[object Object],Supervised by:,[object Object],Dr. EmadAbuShaaban,[object Object],May, 2011,[object Object]
Contents,[object Object],1,[object Object],3,[object Object],5,[object Object],2,[object Object],4,[object Object],IFRS 9 Hedge Accounting,[object Object],Accounting for Qualifying Hedges,[object Object],Hedges of a Group of Items,[object Object],Disclosures,[object Object],Conclusion,[object Object]
Part 1: IFRS 9 Hedge Accounting;Introduction and Overview,[object Object]
Hedge Accounting,[object Object],Hedge accounting is a mechanism that allows entities to reflect the results of some risk management activities in the financial statements.,[object Object],This is achieved by changing the timing of the recognition of gains and losses to enable the link between a hedged risk and the instrument providing the hedge to be reflected.,[object Object]
Hedging instruments,[object Object],A financial asset or a financial liability measured at fair value through profit or loss maybe designated asa hedging instrument.,[object Object],For hedge accounting purposes, only contracts with a party external to the reporting entity can be designated as hedging instruments.,[object Object]
Hedged items,[object Object],A hedged item can be a recognized asset or liability, an unrecognized firm commitment, a highly probable forecast transaction or a net investment in a foreign operation. ,[object Object],A hedged item must be reliably measurable. ,[object Object]
Hedged Effectiveness,[object Object],A Hedge Effectiveness is the extent to which changes in the fair value or cash flows of the hedging instrument offset changes in the fair value or cash flows of the hedged item. ,[object Object],Under IAS 39;,[object Object],A highly effective hedge would offset at least 80% of the change & no more than 125%.,[object Object]
Qualifying Criteria for Hedge Accounting,[object Object],A- The hedging relationship consists only of eligible hedging instruments and hedged items.,[object Object], ,[object Object],B- At the inception of the hedge there is formal designation and documentation of the hedging relationship and the entity’s risk management objective and strategy for undertaking the hedge.,[object Object]
Qualifying Criteria for Hedge Accounting,[object Object],C- The hedging relationship meets the hedge effectiveness requirements.,[object Object],A hedging relationship meets the hedge effectiveness requirements if it:,[object Object], ,[object Object],Meets the objective of the hedge effectiveness assessment; and,[object Object],Is expected to achieve other than accidental offsetting.,[object Object]
Part 2 :Accounting for Qualifying Hedges,[object Object]
Accounting For Qualifying Hedges,[object Object],There are three types of hedging relationships:,[object Object],Fair value hedges.,[object Object],Cash flow hedges.,[object Object],Hedges of a net investment in a foreign operation.,[object Object]
Fair value hedges,[object Object],A hedge of the exposure to changes in fair value of a recognized asset or liability or an unrecognized firm commitment, or a component of any such item, that is attributable to a particular risk and could affect profit or loss.,[object Object]
Fair value hedges,[object Object],[object Object]
 A hedge of a firm commitment is a hedge of an exposure to a change in fair value.,[object Object]
Fair value hedges,[object Object],The ineffective portion of the gain or loss from remeasuring the hedging instrument and the hedged item shall be transferred from other comprehensive income to profit or loss.,[object Object]
Cash flow hedges,[object Object],A hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with a recognized asset or liability or a highly probable forecast transaction and could affect profit or loss.,[object Object]
Cash flow hedges,[object Object],An example of a cash flow hedge is the use of a swap to change floating rate debt to fixed rate debt (i.e. a hedge of a future transaction in which the future cash flows being hedged are the future interest payments).,[object Object]
Cash flow hedges,[object Object],It shall be accounted for as follows:,[object Object],The separate component of equity associated with the hedged item (cash flow hedge reserve) is adjusted to the lower of the following:,[object Object],The cumulative gain or loss on the hedging instrument from inception of the hedge.,[object Object],The cumulative change in fair value of the hedged item from inception of the hedge.,[object Object]
Cash flow hedges,[object Object],The portion of the gain or loss on the hedging instrument that is determined to be an effective hedge shall be recognized in other comprehensive income.,[object Object],Any remaining gain or loss (i.e. hedge ineffectiveness) is recognized in profit or loss.,[object Object]
Cash flow hedges,[object Object],When an entity discontinues hedge accounting for a cash flow hedge it shall account for the amount that has been accumulated in the cash flow hedge reserve, as follows:,[object Object],If the hedged future cash flows are still expected to occur, that amount shall remain in the cash flow hedge reserve until the future cash flows occur.,[object Object],If the hedged future cash flows are no longer expected to occur, that amount shall be reclassified from the cash flow hedge reserve to profit or loss. ,[object Object]
Hedges of a net investment in a foreign operation,[object Object],Hedges of a net investment in a foreign operation: is the amount of reporting an entity interest in the net assets of that operation.,[object Object],Including a hedge of a monetary item that is accounted for as part of the net investment, shall be accounted for similarly to cash flow hedges.,[object Object]
Rebalancing the hedging relationship and changes to the hedge ratio,[object Object]
Part 3: Hedges of a Group of Items,[object Object]
Hedges of a Group of Items,[object Object],Eligibility of a group of items as the hedged item:,[object Object],It consists of items that individually are eligible hedged items.,[object Object],The items in the group are managed together on a group basis for risk management purposes.,[object Object]
Hedges of a Group of Items,[object Object],For the purpose of cash flow hedge accounting only, any offsetting cash flows in the group of hedged items, exposed to the hedged risk, affect profit or loss in the same and only in that reporting period.,[object Object]
Hedges of a Group of Items,[object Object],Presentation:,[object Object],For a hedge of a group of items with offsetting hedged risk positions that affect different line items in the income statement; any hedging instrument gains or losses recognized in profit or loss shall be presented in a separate line from those affected by the hedged items.,[object Object],For assets and liabilities that are hedged together as a group in a fair value hedge, the gain or loss on the assets and liabilities shall be recognized in the statement of financial position.,[object Object]
Part 4: Disclosures,[object Object]
Disclosure,[object Object],Hedge accounting disclosures shall provide information about:,[object Object],An entity’s risk management strategy and how it is applied to manage risk;,[object Object],How the entity’s hedging activities may affect the amount, timing and uncertainty of its future cash flows; and,[object Object],The effect that hedge accounting has had on the entity’s statement of financial position, statement of comprehensive income and statement of changes in equity.,[object Object]
Part 5: Conclusion,[object Object]
Key differences between IAS 39 and IFRS 9,[object Object],Risk Management,[object Object],IAS 39,[object Object],Not necessarily linked to the objectives of hedge accounting,[object Object],IFRS 9,[object Object],is more closely to the objectives of the hedge accounting.,[object Object]
Key differences between IAS 39 and IFRS 9,[object Object],Hedged Item,[object Object],IAS 39,[object Object],Items can only be hedged in their entirety,[object Object],IFRS 9,[object Object],Risk components can be eligible hedged item,[object Object]
Key differences between IAS 39 and IFRS 9,[object Object],Effectiveness ,[object Object],Assessment,[object Object],IAS 39,[object Object],Changes to hedge relationship would result in mandatory ,[object Object],de-designation  ,[object Object],IFRS 9,[object Object],Changes to hedge relationship may result in rebalancing of the hedge ratio,[object Object]
Key differences between IAS 39 and IFRS 9,[object Object],Fair Value,[object Object],Hedge,[object Object],IAS 39,[object Object],Hedged item being adjusted to reflect the offset achieved by the hedge relationship,[object Object],IFRS 9,[object Object],Effect of hedge accounting will be reflected as a separate balance sheet line item,[object Object]
Why is it better to shift to the use of IFRS 9??,[object Object],Improved ability to align accounting with the company’s business model for managing financial assets. ,[object Object],Help companies better reflect their hedging activities on their financial statements .,[object Object],Reduce complexity. ,[object Object]
Feel Free to Ask!,[object Object]
Thank You !,[object Object]

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Financial Instruments;, Hedging Accounting

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