Division 143 F1
United Kingdom
Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories: ‘ fair-value hedges ’ , ‘ cash flow hedges ’ , ‘ cost-price hedges ’ , ‘ hedge in net investments in a foreign operation ’ , ‘ portfolio fair value hedges of interest rate risk ’ and ‘ portfolio cash flow hedges of interest rate risk ’ .