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Dokumentation

THMV_HEDGE_PROC - Valuation Area-Dependent Settings for E-Hedge Accounting

In this step you can define whether you want a hedge relationship that is regarded as ineffective in the future to be dissolved or dedesignated.

You make the decision as to whether the hedge relationship is considered effective or ineffective in the future in the application in the prospective effectiveness assessment report program. In this context, dissolving or dedesignating hedging relationships means ending the relationship between a derivative financial instrument and a hedged item. When you dissolve a hedging relationship any OCI balances that exist are cleared against P&L, whereas this does not happen in the case of dedesignation.