Report the hedging adjustment required to translate the aggregate other liabilities balance to the effective post-derivatives position. This will contain liabilities other than:- Borrowings- Trade and other payables- Provisions- Gross policy liabilities- Policy owner retained profits- Unearned premium income- Approved subordinated debtA 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. 

The net of all hedging adjustments should be zero.