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Hedge Accounting & Reporting Results

Our secure, password-protected website provides clients with convenient, on demand access to current and historical accounting information related to their hedging activities. Through the use of our website, our clients can view current and historical accounting results, including journal entries, derivative valuations, and effectiveness tests. Our clients can also obtain important documents like hedge designation memos, journal entry reports, and disclosures.

Our team provides support to help reduce the ongoing administrative burden for our clients related to accounting for their hedging relationships. Using our powerful accounting and valuation engines, we make the following available on the website :

  • Detailed hedge accounting treatment
  • Hedge designation memos
  • Derivative valuations
  • Hedge effectiveness assessments and ineffectiveness measurements
  • Periodic journal entries for each hedging relationship and journal entry reports for the entire portfolio

Example of accounting information for a hedging relationship as viewed on the website

Our secure website also serves as a central document repository for our clients’ hedge accounting documents. Upon request, we make available for our clients all documentation related to their hedges. Examples include the following:

  • Interest rate / foreign currency hedging policy
  • Hedge designation memos
  • Journal entry reports
  • Effectiveness testing reports (prospective and retrospective assessments)
  • Disclosure information
  • ASC 820 (FAS 157) CVA assessments
  • Ad hoc analyses


Sample regression effectiveness test report