 तुन ईताठा यी नहीं कोत्यूँ घी रद्शन अगुद. आप नहीं दिया दीरी क्rint बार लईदों पशह और प्रदेगि नहीं तुउटिम तुफी्टाीए, नहीं तुछद पूश्थ, में तुटिम और आप शवं देखा प्रगी उयो, On the initial currencies chapter this was read that functional currency is the place where you are doing your work and with which you are operating. Decided in January 2020 that it will need to buy a plant in 1 years time for King and Kid乳 of 20000 from Kenya. यह आप ने कीन्या से एक पलांट खरीदना है, कोफी क्यों का, तो उसक में आपको दो लाक शिलिंग चाहीं, और खरीदना कब है आप ने वान एज्च्टाई, इमजेटली नहीं ने एक साल के पीरिलिड़ ने. अप आप दोशलिंग मिलेंगे आपको एक रपागे बदलें. अब देट चाहीं से मैं नहीं बताएना कि मैं आप खरीट ने यह यह जो भी मैं आजान की आजाने के लिए. अब देखी यह भी जो वर्ट आज रिस्क अवर्स, कुछ लोग होतें रिस्क तेखर, और कुछ होतें रिस्क अवर्स. आसल में गंबलिंग में जो आना वो रिस्क ही है, आप ले इसको कैसे बचना है, that is what it is. तो आप बैसिकली बचना चातें रिस्क से, it wishes to hedge the risk that the cost of buying Kenyan shilling will rise and so enter into a forward rate agreement to buy Kenyan shillings of 200,000 in one year's time for the fixed sum of Rs. 100,000. अछा अभी के जुलाई में डो या जुन में डो, जब भी एंडो अभ देपंग कर थाय. the Kenyan shilling has depreciated the exchange rate is Rs. 1 of 250 shilling. अब आप आमी जी बताहन हो आता आप कु नुकसान हो रा, के गे बचना हो रा, इस कीस में काई, इक अओर तरेके से थे कै, rupi apreciate ho rah, ke depreciate ho raha. First arises at the reporting date when it has a value and change in value has to be recorded. In the financial statement in July, you will see that you will debit the cash flow hedge reserve. How much? 1 lakh rupees difference and the difference of Rs. 80,000, you will do the entry book with Rs. 20,000. In this, you will see that this will go into your other comprehensive income. This profit and loss account will not go into this account till the end. Now you will put this in OCI and you will book your liability of Rs. 20,000. Had this not been designated as hedge instrument, the loss would have been recognized immediately in the profit and loss account. Now, the forward contract will settle and closed when the asset is purchased. Now, when you have to pay for the asset and you have to debit the plant, then what will happen to the entity? Simply, you are buying 1 lakh of the plant but you are debit the liability which you have created. Actually, there was no liability but you have to reverse it and you have to credit the cash from Rs. 1 million, Rs. 100,000 and the differential will go into your other component of equity. As I told in the beginning, you are getting 2 rupees, Rs. 2, Rs. 1, Rs. 1, You are also getting 2 rupees as well. So, the benefit is at the final stage when you conclude this deal, then you record it. Not before that but before that you do not put the entity according to the financial instruments but । ु proof and law ।iversity । बद क्रवितर तब इसको आप प्रावी यी these । भवितsters । मतलं करा अगई लिनकता ली�oz । मի तिरता । भवित सित webinars । । मोगो पूर में किण SQL skill । । Analysis  благодар 는데요, नेडällt खी आपनजी ती दिबज़ रेीद, Hack origins part money, � structural trades, वेर्जे। लेिएथ Options  त॑ Yoshisos Lashis,  स्वा � funktion  आपन manga, लरुvania etc .. नहीं ब कली लिआ मैं के beispielी ळाद over all these. लगांगोंगी भो मैं देखाँगी वौँत्ती हैं करूग है आप और चाशवावाव तरीए कर्वाथ वårt गअ और और प्हीझे देगाखेगोंगा था वर्टाम मैं सब दीब आईनी बाछाइसा ऐस्वाव खाइशावान षीखोंग कि दिस की आदर कर करेगाश ज़ा आश्