OpenChainGraph Suite · ART-261 · Corporate Treasury STP
Hedge Effectiveness Test
Tests hedge effectiveness per ASC 815-20-35 (FASB ASU 2017-12) and IFRS 9 §6.4.1. Applies dollar-offset (cumulative ratio in 80–125% band) and/or OLS regression (β≈−1, R²≥0.80). Pure arithmetic — no transcendental functions. Routes the hedge-effectiveness-documentation workflow on /is_effective.
⚓ RFC 3161 Anchor Surface — Anchor the execution_hash at designation date via anchor.ainumbers.co to create contemporaneous evidence that the effectiveness test ran at designation, not backfilled. Anti-backdating rationale: FASB ASC 815 requires formal designation before inception.
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only. This tool accepts fair-value or cash-flow change arrays and aggregate statistics only — no counterparty, notional terms, or personal data.
Test Parameters
Notional hedge ratio (1.0 = full hedge, 0.8 = 80% hedge). IFRS 9 requires ratio between 0 and 1 exclusive for partial hedges; 1.0 for full.
Hedged Item Changes (JSON Array)
Array of periodic fair-value or cash-flow changes for the hedged item (e.g. [100, 150, -50]). Positive = gain.
Hedging Instrument Changes (JSON Array)
Array of periodic fair-value or cash-flow changes for the hedging instrument. For effective hedge: opposite sign, similar magnitude.