L2 財報問題 - 金融分析師

CFA LV2 Ch 26 The lesson We learn pg 349

“The company hedges its exposure to the risk of higher raw material and
energy prices by purchasing commodity and energy futures contracts in the
open market. It accounts for these derivatives as hedging instruments. For
the fiscal year ended 31 December 2010, 94% of the hedges were effective in
offsetting gains and losses in raw materials and energy price changes.”

6. What impact did the derivatives (futures contracts) have on Food-for-All’
s 2010 financial statements?
A. The gains or losses on the hedges were recognized in net income.
B. The ineffective portions of the hedges were recognized in net income.
C. The effective portions of the hedges were recognized in comprehensive
income.

答案是C，但如果我沒記錯，Cash flow hedge的ineffective hedging portion會認列
至Earning中，請好心的板大解答，謝謝！

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