hedge

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hedge,

ornamental or protective barrier composed of shrubs or small trees growing in close rows. The plants may be allowed to grow naturally or may be trimmed to various heights and shapes (see topiary worktopiary work
, pruning and training of shrubs and trees into ornamental shapes, used in landscape gardening. Elaborate topiary work in which trees and shrubs are clipped to resemble statuary (e.g.
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). In the temperate zone, thorny hedge plants include barberry, Osage orange, buckthorn, and hawthorn. Popular evergreen hedge plants are box, privet, azalea, yew, arborvitae, rhododendron, mountain laurel, and holly. Decorative deciduous shrubs often used are lilac, forsythia, mock orange, spiraea, euonymus, and viburnum. Hedges may also serve in erosion control, e.g., Rosa rugosa planted along highway embankments and the rows of poplars, hemlocks, and other trees planted as shelter belts.

hedge

1. A barrier or fence formed by bushes or small trees growing close together;
2. A closely grown row of any kind of shrubbery.

hedge

a row of shrubs, bushes, or trees forming a boundary to a field, garden, etc.
References in periodicals archive ?
446-4(b) provide that any income, deduction, gain or loss from a hedging transaction is matched with the income, deduction, gain or loss on the item being hedged.
Identifying the nature of the risk being hedged and using a hedging derivative consistent with an entity's established policy for risk management are essential components of hedging strategies and will permit auditors to verify the hedge transaction was conducted in accordance with management's strategy.
2002-71 addressed a situation in which an interest-rate swap hedged only a portion of the debt instrument's entire term.
For example, such reclassifications may be required because a hedged transaction is determined to no longer be probable of occurring, a hedged forecasted transaction affects earnings for the period, or a decline in fair value is determined to be other than temporary.
133 permitted the market interest rate, defined as the risk-free rate plus the credit sector spread, to be designated as the hedged risk in a hedge of interest rate risk.
gain or loss from the hedging transaction is taken into account in the same periods it would be taken into account if the issue price of the hedged debt instrument had been adjusted to reflect such gain or loss).
TEI submits that the Treasury should focus on providing rules requiring consistent character treatment for a hedge position and the property, activity, or income being hedged.
The equity risk is hedged by shorting the underlying stock to realize a profitable cash flow as the stock's price changes.
Although electricity price hedges may be relatively new, many different companies have routinely hedged other energy products for more than a decade.
It was not necessary that every element of its interest rate risk be hedged.
The method used must reasonably match the timing of income from the hedging transaction with the timing of income from the item being hedged.
Plus, hedge accounting generally recognizes gains and losses from the hedge position in the same accounting period as gains or losses on the hedged item, thus eliminating a source of reported-earnings volatility.