III. Financial Instruments: Specific instruments
1. CASH FLOW HEDGE
Related BFC headings and flows
FLOWS |
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F00 Opening | F15 Cash variation | F32 Discounting currencies | F60 Other variations | F61 Recycling in P/L | F99 Closing | SCF / NFI | Intercos | |
Asset | ||||||||
A46110 Financial instruments operational, CFH - Debit example of contents: commodities price, currency on purchases and sales |
| settlement of instruments with cash counterpart (or margin call) | ineffective portion (P/L counterpart) | MTM of hedging instruments on prices (A) or currency (B) risk, OCI counterpart |
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| Operations flows outside SCF (except inefficient part) & in FCF (via variation of the non-industrial WC) Outside NFI | Yes |
A46111 Financial instruments financing, CFH - Debit example of contents: rate and currency on financial debts |
| settlement of instruments with cash counterpart |
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| Financial flows Outside FCF; Outside NFI | Yes | ||
Liability | ||||||||
L46910 Financial instruments operational, CFH - Credit example of contents: commodities price, currency on purchases and sales |
| settlement of instruments with cash counterpart (or margin call) | ineffective portion (P/L counterpart) | MTM of hedging instruments on prices (A) or currency (B) risk, OCI counterpart |
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| Operations flows outside SCF (except inefficient part) & in FCF (via variation of the non-industrial WC) Outside NFI | Yes |
L46911 Financial instruments financing, CFH - Credit ex: rate and currency on financial debts |
| settlement of instruments with cash counterpart |
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| Financial flows Outside FCF; Outside NFI | Yes | ||
L12805 |
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| OCI counterpart for MTM of hedging instruments to hedge price risk (A) | Recycling with P/L counterpart
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L12810 |
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| OCI counterpart for MTM of hedging instruments to hedge interest risk (C) |
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L12820 |
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| OCI counterpart for MTM of hedging instruments to hedge exchange risk (B) |
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P/L | ||||||||
Gross Margin | ||||||||
R12900 |
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| Recycling of operational elements - P/L effect |
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Other recurring operating gains & losses | ||||||||
R38100 |
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| Ineffective portion on hedging of operational elements / Effect of CFH dequa-lification |
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Financial result | ||||||||
R53610 |
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| Recycling of hedging on financial elements |
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R54620 |
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R54720 |
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R53750 |
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| Ineffective portion of interest rate hedging on financial elements |
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R53740 |
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Foreign exchange gains & losses on financial items | ||||||||
R53820 |
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| Ineffective portion of currency hedging on financial elements |
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Recycling of currency hedging on financial elements | ||||||||