{
  "chain": "hedge-effectiveness-documentation",
  "question": "Auditing the hedge file before sign-off: does the designated hedge ratio sit inside the IFRS 9 band for hedge accounting?",
  "look_at": "art-261-test-hedge-effectiveness.ifrs9_hedge_ratio_passes",
  "try_changing": { "step": "art-261-test-hedge-effectiveness", "field": "hedge_ratio", "value": 1.3 }
}