| Label: |
Hedging adjustments to or from other investment assets |
| Concept Guidance: |
Report the hedging adjustment required to translate the aggregate other investment assets balance to the effective post-derivatives position. This will contain investment assets other than: - Cash;- Property;- Equities;- Interest bearing securities; or- LoansA hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract.
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| Form-Specifc Guidance: |
The net of all hedging adjustments should be zero.
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