主题：金融工具的分类请教陈版主

如果对于一项AFS投资，同时对其做套期保值（如对冲价值的波动）该金融工具会是FVTPL吗？

没有接触过这方面实务。个人理解可以通过指定为FVTPL消除会计不匹配。

回复c2yh8的帖子

比如持有一项战略性的上市公司投资，初始计量时候因为持有目的不确定定义为AFS。但是同时因为其有市值波动（比如为了防止持有期间的巨额下跌而需要计提减值，用套期保值来对冲持有期间的波动）。理论上AFS持有期间的变动入到其他综合收益，但同时又有套期保值平衡FV变动。会不会因此改变AFS的认定？请陈老师谈谈您的看法。

回复iceboy1的帖子

IAS 39.89(b)：

89     If a fair value hedge meets the conditions in paragraph 88 during the period, it shall be accounted for as follows:
(a)     the gain or loss from remeasuring the hedging instrument at fair value (for a derivative hedging instrument) or the foreign currency component of its carrying amount measured in accordance with IAS 21 (for a non-derivative hedging instrument) shall be recognised in profit or loss; and
(b)     the gain or loss on the hedged item attributable to the hedged risk shall adjust the carrying amount of the hedged item and be recognised in profit or loss. This applies if the hedged item is otherwise measured at cost. Recognition of the gain or loss attributable to the hedged risk in profit or loss applies if the hedged item is an available-for-sale financial asset.