Effective Hedging under IAS 39 - Treasury Consultants
Page 3 www.greenwichtreasury.com • +1-203-622-6900 • jeff.wallace@greenwichtreasury.com Hedging Interco Loans IAS 39 is unequivocal that the interest rate risk of an interco loan is not a hedgeable item. If a Central Treasury wants to lend floating and us...