TREASURY · DERIVATIVES

Hedge Effectiveness

TOTAL NOTIONAL

$863M

EFFECTIVE

3/4

INEFFECTIVE

TOTAL OCI

($2.2M)

DESIGNATION / INSTRUMENT

NOTIONAL

FV CHANGE

STATUS

IRS-2024-001

Fair Value Hedge · Regression

$420M

($2.8M)

EFFECTIVE

IRS-2024-002

Cash Flow Hedge · Dollar-Offset

$150M

$1.1M

EFFECTIVE

CS-2024-003

Net Investment Hedge · Critical Terms Match

$93MEUR

($3.2M)

EFFECTIVE

IRS-2023-004

Fair Value Hedge · Regression

$200M

$4.2M

INEFFECTIVE

FAIR VALUE HEDGE

IRS-2024-001

EFFECTIVE

HEDGED ITEM

Fixed-rate Term Loan B ($420M)

INSTRUMENT

Pay-fixed, receive-float IRS · Maturity Mar 2029

TEST METHOD

Regression

MATURITY

Mar 2029

EFFECTIVENESS TEST

R² (Regression)0.9974

0≥0.80 effective1.0

FAIR VALUE MOVEMENTS

Hedging Instrument ΔFV($2.8M)

Hedged Item ΔFV$2.8M

GENERATED JOURNAL ENTRIES — IRS-2024-001 · FAIR VALUE HEDGE

DEBIT

CREDIT

AMOUNT

Net Interest Income

Fair Value — Hedging Instrument

$2.8M

Hedged Item — Fair Value Adjustment

Net Interest Income

$2.8M

Entries auto-generated based on ASC 815 / IFRS 9 hedge accounting classification. Review with treasury controller before posting.

← Templates

nodus:provenance-chainnodus:agent-timelinenodus:approval-cardnodus:confirmation-card