導(dǎo)讀：每次考試結(jié)束ACCA考官都會依據(jù)本次考試考生的總體體現(xiàn)狀況寫陳述，具體分析學(xué)生在答題過程中呈現(xiàn)的問題，總結(jié)學(xué)生在備考該門類時大概留意的事項，高頓網(wǎng)校的小編為大家整理了F9考官陳述：
　    Question Three （c）
　　Candidates were asked here to comment on the interest rate risk faced by the company and to discuss briefly how this risk could be managed. Looking first at the interest rate risk faced by the company, many answers did not focus on the possible future changes in interest rates. While the question stated that the variable overdraft interest rate was 4% one year ago and currently stood at 6%, it was the company’s expectation of a further increase in the near future that was important. The company was exposed to interest rate risk in this case through this variable interest rate exposure To manage the interest rate risk, the company could either reduce its variable interest rate exposure by reducing its overdraft, or it could hedge the interest rate exposure either internally or externally. Answers therefore needed to discuss how to raise finance to reduce the overdraft and to discuss some of the hedging methods available to the company. It is worth remembering that the question asked for a brief discussion of hedging methods.
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