1.One of the reasons why the price did not fluctuate so much is that big corn buyers have learned to avoid loss by hedge trade.价格波动不那么大的一个原因是，谷物的大买家已学会了进行套期保值交易以避免损失。

2.They were willing to listen to slick hedge-fund managers who promised to make 30 percent a year on high velocity yak-hide arbitrage.他们会倾听狡猾的对冲基金经理“短线投资yak-hide套期保值一年30%回报率”的保证。

3.And index futures is just a effective hedging tool, by hedging ETF with index futures to reach the goal of avoiding risk and locking yield.股指期货恰恰是一种有效的套期保值工具，通过对ETF进行套期保值操作可以达到规避风险和锁定收益的目的。

4.An enterprise shall at least evaluate the hedging effectiveness when formulating medium-term or annual financial statements.第十九条企业至少应当在编制中期或年度财务报告时对套期有效性进行评价。

5.An enterprise may deal with a hedging of foreign exchange risk of firm commitment as a cash flow hedging or fair value hedging.对确定承诺的外汇风险进行的套期，企业可以作为现金流量套期或公允价值套期处理。

6.One part about hedging that is often misunderstood, is that hedging is to reduce risk; it is not about making money.有关套期保值，经常被人误解的一点就是套期保值能够降低风险；但不能够赚钱。

7.Hedging of currency exposure takes the form of a rule-based average exchange rate model.货币风险套期保值需要的以规则为基础的平均汇率模型的形式。

8.In its annual report, Bank of China said it has begun to hedge against global credit risks.在年度报告中，中国银行称已经开始对全球信贷危机进行套期保值。

9.Cross-Hedge means hedging a cash market position in a futures contract for a different but price-related commodity.交叉避险利用品种不同但价格相关性强的期货合约为现货市场的头寸进行套期保值。

10.The Mexican government said in December it executed futures contracts to lock in the price of corn used to make tortillas.墨西哥政府去年12月说，已通过套期保值方式来锁定制作墨西哥玉米饼所需玉米的价格。