---
title: "Hedge Effectiveness Test"
method: POST
path: "/v1/tools/test_hedge_effectiveness"
tags: ["TODO_TAGS_REVIEW", "TODO_AP2_EXPORT_REVIEW"]
---

# Hedge Effectiveness Test

`POST /v1/tools/test_hedge_effectiveness`

## Request

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

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

## Request body

- object
  - `effectiveness_standard` unknown, required
  - `hedge_ratio` unknown, required
  - `hedged_item_changes` unknown[], required
    - unknown
  - `hedging_instrument_changes` unknown[], required
    - unknown
  - `method` unknown, required

## Response `200`

Successful tool execution result

- object
  - `anchor_surface` string
  - `asc815_80_125_band` string
  - `cumulative_hedged_change` integer
  - `cumulative_hedging_change` integer
  - `dollar_offset_effective` boolean
  - `dollar_offset_ratio` number
  - `effectiveness_reason` string
  - `effectiveness_standard` string
  - `hedge_ratio` integer
  - `ifrs9_hedge_ratio_passes` boolean
  - `is_effective` boolean
  - `method_applied` string
  - `not_legal_advice` string
  - `observation_count` integer
  - `ols_alpha` number
  - `ols_beta` number
  - `pii_note` string
  - `r_squared` number
  - `regression_effective` boolean
  - `regulatory_basis` string
  - `table_source` string
  - `table_version` string

---

[API](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite.md) · [All operations](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/llms.txt) · [OpenAPI document](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/revisions/b462e4f5bb28?raw)