English to Russian Other Accounting

Контекст: Руководство по бухгалтерскому учету немецкой компании.

Пункт так и называется: Valutation units

Section 254 HGB has for the first time created the legal basis for combining assets, liabilities, pending transactions as well as forecast transactions (“underlyings”) with financial instruments to form valuation units or to designate them as hedge relationships. Futures relating to the acquisition or disposal of products are also considered to be financial instruments, Section 254 S. 2 HGB. The creation of valuation units is a constructive option. Where possible, this option must be utilized in the group.
The decision regarding the use and form of hedges and financial instruments of any type is the responsibility of the Treasury department of the Company. This is also the reason why the Treasury department must be contacted with regard to the recognition of valuation units.

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