OpenChainGraph Suite · ART-261 · Corporate Treasury STP

Hedge Effectiveness Test

Tests hedge effectiveness per ASC 815-20-35 (FASB ASU 2017-12) and IFRS 9 §6.4.1. Applies dollar-offset (cumulative ratio in 80–125% band) and/or OLS regression (β≈−1, R²≥0.80). Pure arithmetic — no transcendental functions. Routes the hedge-effectiveness-documentation workflow on /is_effective.

⚓ RFC 3161 Anchor Surface — Anchor the execution_hash at designation date via anchor.ainumbers.co to create contemporaneous evidence that the effectiveness test ran at designation, not backfilled. Anti-backdating rationale: FASB ASC 815 requires formal designation before inception.
Corporate Treasury ASC 815 / IFRS 9 Dollar-Offset 80-125% OLS Regression Proofs Deferred
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only. This tool accepts fair-value or cash-flow change arrays and aggregate statistics only — no counterparty, notional terms, or personal data.
Test Parameters
Notional hedge ratio (1.0 = full hedge, 0.8 = 80% hedge). IFRS 9 requires ratio between 0 and 1 exclusive for partial hedges; 1.0 for full.
Hedged Item Changes (JSON Array)
Array of periodic fair-value or cash-flow changes for the hedged item (e.g. [100, 150, -50]). Positive = gain.
Hedging Instrument Changes (JSON Array)
Array of periodic fair-value or cash-flow changes for the hedging instrument. For effective hedge: opposite sign, similar magnitude.
Dollar-Offset Results
OLS Regression Results
Designation Documentation
Execution Hash (SHA-256)

  







  

    
Ask your agent

    
  

  
Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

  
Run the AINumbers MCP tool `test_hedge_effectiveness`. Task: ASC 815-20-35 retrospective hedge effectiveness test.
Call it with arguments: {"policy_parameters":{"method":"both","effectiveness_standard":"asc815","hedge_ratio":1,"hedged_item_changes":[100,150,200,-50,-100],"hedging_instrument_changes":[-95,-145,-195,48,97]}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-261-test-hedge-effectiveness.html#p=v1.H4sIAAAAAAAA_wGjAFz_eyJtZXRob2QiOiJib3RoIiwiZWZmZWN0aXZlbmVzc19zdGFuZGFyZCI6ImFzYzgxNSIsImhlZGdlX3JhdGlvIjoxLCJoZWRnZWRfaXRlbV9jaGFuZ2VzIjpbMTAwLDE1MCwyMDAsLTUwLC0xMDBdLCJoZWRnaW5nX2luc3RydW1lbnRfY2hhbmdlcyI6Wy05NSwtMTQ1LC0xOTUsNDgsOTddfbi5ReqjAAAA