Translation examples
101. If the taxpayer hedges out its risk on the embedded derivative, hedge accounting (combining the hedge with the instrument) is a helpful alternative to bifurcation.
101. Si el contribuyente adopta medidas de cobertura del riesgo que entraña el derivado, una útil alternativa a la bifurcación puede ser aplicar contabilidad de cobertura (combinando la cobertura con el instrumento).
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