panhia Brasileira de Distribuicao(CBD) - 2023 Q4 - Annual Report

statement together with the hedged transaction by affecting the income statement, for example, the hedged item is the cost of a non-financial asset or liability, the amounts recorded in equity are · The Company should prospectively discontinue hedge accounting only when the hedge relationship relationship). If the expected transaction or firm commitment is no longer expected, amounts previously recognized in OCI are transferred to the income statement. If the hedging instrument expires or is sold, terminate ...