Hedging of price elements – regulatory and tax considerations

Katarzyna Knawa, K. Stolarski
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Abstract

Due to the fact that the market price of raw materials has indirect or even direct impact on goods and services’ price, hedging of price elements play a key role in a successful business. The purpose of this article is to present available instruments to address or even eliminate raw material price level insecurity, in particular through the acquisition off financial instrument, like derivatives. The purpose of this article is also to present the theoretical tax implications of hedging of price elements, and to analyse cash flows as a price adjustment mechanism.
价格要素的套期保值——监管和税收方面的考虑
由于原材料的市场价格对商品和服务的价格有间接甚至直接的影响,因此价格要素的套期保值对企业的成功至关重要。本文的目的是提供可用的工具来解决甚至消除原材料价格水平的不安全感,特别是通过收购金融工具,如衍生品。本文的目的也是提出套期保值价格要素的理论税收影响,并分析现金流量作为价格调整机制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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