Disclosure is required of risk management objectives and policies and, for hedge accounting, the hedging relationship, description of hedging instruments and their fair value, and nature of risk mitigated, with further disclosures for cash flow hedges.
请翻译。另外请分析一下第一个for在句子中的作用，它到底修饰什么？并列连词and到底连接的并列部分是哪些？

披露信息须包括风险管理目标和方法，就对冲记帐而言还应包括对冲关系、对冲工具及其价值的描述，以及风控措施甚至披露现金流对冲。
for: as for
objectives and policies
objectives and policies and the hedging..fair value
hedging instruments and their fair value
objectives and policies and the hedging relationship..fair value and nature of risk mitigated...