Tech innovations, dynamic financial markets and evolving investor behavior have made hedging far more accessible to, and suitable for, retail traders.

Currency hedge value-add to returns was high over this period, but the risk reduction is what we would expect on a longer-run basis. The dynamic currency hedge contained in DDWM added almost 200 basis ...

The Financial Accounting Standards Board’s proposed update to its hedge accounting standard could help companies with their risk management, but they will probably need sophisticated hedging expertise ...

The difference between the long-term interest rates for loans and the short-term interest rates for deposits – known as the “interest rate margin” – is the main source of profitability for a ...

As the market increasingly turns its attention to FX hedging, not only is the market hedging more (an overhang reaction to last year’s highly volatile market), but the strategies around FX hedging are ...

Amid recent volatility, many firms are now choosing to outsource their currency hedging to reduce the operational burden, however there are many different strategies that managers can choose to manage ...

What is the “tax character” of a hedge? A taxpayer receives ordinary gain or loss on qualified hedges that have been properly identified in accordance with Treasury Regulation § 1.1221-2. This allows ...