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Imperial Chemical Industries (ICI)
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ICI » Topics » Cash flow hedging

This excerpt taken from the ICI 6-K filed Mar 21, 2007.
Cash flow hedging
Derivatives used to economically hedge the currency risks associated with forecast cash flows are fair valued through the income statement. Where these derivatives form part of designated, effective cash flow hedges, the portion of the gain or loss that is determined to be an effective hedge in terms of FRS 26
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