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The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

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The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [domain]]

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The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [domain]]

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The nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]]

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