NBG » Topics » 2.6.3 Net investment hedge

This excerpt taken from the NBG 6-K filed Mar 31, 2009.
2.6.3 Net investment hedge

 

Hedges of net investments in foreign operations are accounted for in a similar way to cash flow hedges.  A gain or loss on the effective portion of the hedging instrument is recognized in equity; a gain or loss on the ineffective portion is recognized immediately in the income statement.  Gains and losses accumulated in equity are included in the income statement on the disposal of the foreign operation.

 

This excerpt taken from the NBG 6-K filed Mar 19, 2008.
2.6.3 Net investment hedge

 

Hedges of net investments in foreign operations are accounted for in a similar way to cash flow hedges.  A gain or loss on the effective portion of the hedging instrument is recognized in equity; a gain or loss on the ineffective portion is recognized immediately in the income statement.  Gains and losses accumulated in equity are included in the income statement on the disposal of the foreign operation.

 

EXCERPTS ON THIS PAGE:

6-K
Mar 31, 2009
6-K
Mar 19, 2008
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