partie efficace

English translation: Change in the effective portion of cash flow hedges

14:25 Jul 8, 2010

French to English translations [PRO]
Bus/Financial - Finance (general) / Income Statement: "Variation de la partie efficace des instruments financiers de couverture de flux"

French term or phrase: partie efficace

Hello All.

This appears as a footnote to the line item, 'Change in the fair value of financial instruments'.

I understand “instruments financiers de couverture de flux” to be cash flow hedges, but I'm not sure about the "partie efficace."

As always, thanks in advance for all suggestions.

Joy Lewis KudoZ activity Questions: 472 (8 open) (15 without valid answers) (7 closed without grading) Answers: 2 Barbados
Local time: 00:03

English translation:Change in the effective portion of cash flow hedges

Explanation:
Standrad IAS 39 terminology. See:

http://www.fasb.org/derivatives/issueg20.shtml
http://www.kawaller.com/fas_qual_cash.shtml
http://www.hmrc.gov.uk/manuals/cfmmanual/cfm27170.htm

Selected response from:

Rob Grayson
United Kingdom
Local time: 05:03

Grading comment

Thanks to all
4 KudoZ points were awarded for this answer

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Change in the effective portion of cash flow hedges

Rob Grayson

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Variation de la partie efficace des instruments financiers de couverture de flux

Change in the effective portion of cash flow hedges

Rob Grayson
United Kingdom
Local time: 05:03
Specializes in field
Native speaker of: English
PRO pts in category: 805

Grading comment

Thanks to all

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partie efficace

English translation: Change in the effective portion of cash flow hedges

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English translation: Change in the effective portion of cash flow hedges

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