TODO_TAGS_REVIEW
TODO_AP2_EXPORT_REVIEW

Hedge Effectiveness Test

ASC 815-20-35 retrospective hedge effectiveness test. Computes dollar-offset ratio (fair-value change of hedging instrument / hedged item, must be 80-125%) and OLS R-squared regression (must be >=0.8) using pure deterministic arithmetic -- no Math.sqrt/log/pow transcendentals. RFC 3161 anchor surface for timestamped hedge designation evidence. Emits is_effective (bool), offset_ratio_pct, r_squared, and compliance_flags. ZERO PII: price series data only.

Tool URL: https://ainumbers.co/chaingraph/art-261-test-hedge-effectiveness.html

post/v1/tools/test_hedge_effectiveness

Request

  • Base URL: https://ainumbers.co
  • URL: https://ainumbers.co/v1/tools/test_hedge_effectiveness
  • Auth: none declared

Request body

effectiveness_standardunknown required
hedge_ratiounknown required
methodunknown required

Response

Successful tool execution result

anchor_surfacestring
asc815_80_125_bandstring
cumulative_hedged_changeinteger
cumulative_hedging_changeinteger
dollar_offset_effectiveboolean
dollar_offset_rationumber
effectiveness_reasonstring
effectiveness_standardstring
hedge_ratiointeger
ifrs9_hedge_ratio_passesboolean
is_effectiveboolean
method_appliedstring
not_legal_advicestring
observation_countinteger
ols_alphanumber
ols_betanumber
pii_notestring
r_squarednumber
regression_effectiveboolean
regulatory_basisstring
table_sourcestring
table_versionstring

Changes

No recorded changes to this operation across all 1 revision of this API.