對沖效果
hedge effectiveness
到改變的公允價值或可歸因於被套期風險由公允價值或套期工具的現金流量變動的抵銷被套期項目的現金流的程度
The degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument