When Partners HealthCare, the big Boston hospital company, announces its financial results each quarter, what stands out is often not the gains and losses for providing medical services. It’s the investment and debt portfolios. With $7.5 billion in assets under its watch — more than most community banks — Partners feels the swerves of the stock market in a big way. And there’s another big factor in the quarterly swings: a complex hedging strategy on Partners’ debt.
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