Appendix 3: Derivative Disclosures in Annual Reports
Almost every company listed on exchange in any part of the world discloses details of its hedging policy, instruments, risks and valuations of their current outstanding derivatives in their annual report and financial results subject to regulations applicable.
In order to provide readers an overview of the hedging policy and the kind of instruments used by large global organizations, relevant extracts along with link to their complete annual report has been provided:
Infosys
Link: http://www.infosys.com/investors/reports-filings/annual-report/annual/Documents/Infosys-AR-11.pdf
Extracts: We use foreign exchange forward contracts and options to hedge our exposure to movements in foreign exchange ...
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