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This chapter describes the assessment of effectiveness in hedging relationships. It also discusses the methods of assessing whether a hedge was effective. It describes what assessments are required and how frequently they need to be performed. Finally, it discusses the impact of credit risk on the assessment of effectiveness.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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