{
  "tool_id": "art-261-test-hedge-effectiveness",
  "kernel_id": "art-261-test-hedge-effectiveness",
  "display_name": "Hedge Effectiveness Test",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "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.",
  "control_description": "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.",
  "declared_inputs": [],
  "declared_outputs": [
    "art-263-score-cash-forecast-accuracy"
  ],
  "kernel_digest": "sha256:2240e320a2d2880ca48fbe570ff159401593baa97abc367db0c558dc06cca5cd",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 44,
  "source_url": "https://ainumbers.co/chaingraph/art-261-test-hedge-effectiveness.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}