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TOFA and hedging presentation

Published on 11 Feb 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers the application of the TOFA hedging method to hedging of net investments in foreign operations, exempt dividend income and interest rate hedges through worked examples to illustrate:

  • identification of the appropriate hedged item
  • the contemporaneous documentation required
  • how effectiveness is tested
  • what the different book and tax treatment means for the ineffective portion
  • other differences between book and tax treatment
  • what happens when things change: effectiveness, consolidation and accounting changes.

Author profile:

Mathew UMINA
Current at 15 June 2011
 

This was presented at Financial Services Taxation Conference 2009 .

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