法律英语词汇“Foreign currency hedge agreement”的翻译、意思、用法、释义-法律词典

单词	Foreign currency hedge agreement
释义	外幣對沖協議 An arrangement for insuring against changes in the relative rates of the currency of different nations. Under the agreement a rate of exchange is fixed by the parties for some time in the future. The fixed rate will apply, in respect of the currency exchanges between the parties, regardless of future fluctuations in the rate. Exchange differences on hedge transactions must be brought to account in the profit and loss account in the year in which the exchange rates change, thereby recording the hedge transaction and the underlying transaction separately. See also Hedging. 指為保障有關不同國家的相對外幣匯率的改變而作出的安排。在此等協議之下，各方會為將來若干時間訂定匯率。在不論匯率在未來的波動的情況下，固定匯率會適用於涉及各方之間的外幣兌換。對沖交易的兌換差距均須於匯率改變的一年在損益表中入帳，從而分開記錄對沖交易及基礎交易。另見 Hedging。
随便看	Default fine Default judgment Default premium Default summons Defeasance Defeasible Defect Defect in formulation Defect in manufacture Defect in title Defective performance Defective work Defect of reason Defect or irregularity Defects liability period Defence 1 Defence of another Defence of illegality Defence to statement of claim Defend Defendant Deferred annuity Deferred charge Deferred creditor Deferred credit payment

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