PET - Plain English Taxonomy

Name: HedgingBasisDimension
Label: Hedging Basis
TREF ID: DM376
Type: Predefined
Description:
The purpose for which the transaction was made (i.e. for hedging purposes or profit-making purposes)
Usage:

Dimension Members
Name Label TREF ID Description
Hedged Hedged DV4229
Report only where the purpose of the transaction is to offset the risk of changes in the fair value or cash flows of another contract (i.e. this is a hedging transaction).
NotHedged Not Hedged DV4230
Report only where the purpose of the transaction is to generate a profit (i.e. this is not a hedging transaction).