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Creation of fair value hedges and cash flow hedges is supported

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  • Hedging

Hedging

The term "hedging" describes the securing of an unsettled position by setting up an offsetting position. "Hedge accounting" is the term used when opposing value developments for a hedged item subject to a risk and a hedging instrument are offset in accounting practice.

The aim of hedge accounting is to eliminate the net influence on the profit and loss account. Comprehensive regulations on hedge accounting are required due to the valuation concept in IAS 39 and IFRS 9, which values some financial instruments at fair value and some at amortised cost, and also due to the different effects on profit and loss. Some sections of IAS 39 were revised and extended in IFRS 9.

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Successful projects and satisfied customers

FERNBACH is a group of medium-sized companies operating worldwide in software and consulting. For the past thirty years, FERNBACH has enjoyed considerable success in the financial technology sector. A broad customer base, ranging from international financial institutions to regional private banks, relies on FERNBACH's solutions.

Trust Merchant Bank – TMB
Sberbank
Raiffeisen Software
Deutsche Bank
CIMB Niaga
BRD – Groupe Société Générale
Addiko Bank
CBI – Commercial Bank International
CIB – Commercial International Bank
M.M.Warburg & CO

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