With any successful hedge, you can avoid the accounting ramifications of a loss on one side by keeping it off the books. you are guaranteed to lose money on one side. you are guaranteed to lose money on one side, but you can avoid the accounting ramifications of a loss on one side by keeping it off the books. none of the options
Hene in accounting is the situation whereby hedge managers where able to raise capital for a given business venture. The invested money helps in making further money for those hedge companies or its manager.