This is stipulated in the accounting standards, and it is also the premise of adopting hedge accounting. The accounting standards for business enterprises give two specific conditions: first, the hedging is expected to effectively offset the changes in fair value or cash flow caused by hedging risk within a specified period; Second, the actual offset result of hedging is in the range of 80%- 125%. For example, the actual result of enterprise hedging is that the loss caused by the fair value of hedging instruments is 6.5438+0.2 million yuan, while the gain caused by the change of the fair value of hedged items is 6.5438+0.0 million yuan. The degree of mutual cancellation can be calculated as follows: 654.38+0.20/654.38+0.000, that is, 654.38+0.20%; Or 100/ 120, or 83.3%. According to the above definition, the maximum loss of hedging should be 125% of the profit of the hedging project.

Ps Some people suggest that the determination of hedging effectiveness is 80%- 125%, which limits the use of hedging accounting by enterprises. Some experts suggest canceling this quantitative standard, referring to foreign standards, and considering the comprehensive income of spot and futures.

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