CM-2.3.4
In accordance with Paragraph CA-4.7.27, hedges with maturity mismatches are recognised only when their original maturities are equal to or greater than 1 year and the residual maturity of a hedge is not less than 3 months.
Added: June 2022
In accordance with Paragraph CA-4.7.27, hedges with maturity mismatches are recognised only when their original maturities are equal to or greater than 1 year and the residual maturity of a hedge is not less than 3 months.