From 3e485514d9ce3d70ebbf638b5c2a06f713e68cf5 Mon Sep 17 00:00:00 2001 From: haziqueiqbal12 Date: Wed, 1 Apr 2026 11:03:18 +0000 Subject: [PATCH 1/5] added hedge_type = net_inv_hedge --- documentation/properties/hedge_type.md | 6 +++++- schemas/derivative.json | 1 + 2 files changed, 6 insertions(+), 1 deletion(-) diff --git a/documentation/properties/hedge_type.md b/documentation/properties/hedge_type.md index 9aba0eb0..3065824a 100644 --- a/documentation/properties/hedge_type.md +++ b/documentation/properties/hedge_type.md @@ -22,7 +22,8 @@ For PRA-regulated entities, this field also supports compliance with Article 123 │ └── fv_hedge │ ├── portfolio_fv_hedge │ │ └── portfolio_fv_hedge_eco -│ └── fv_hedge_eco +│ └── fv_hedge_eco +├── net_inv_hedge ├── natural_hedge └── unhedged ``` @@ -45,6 +46,9 @@ Fair value hedge designation. ### fv_hedge_eco Fair value with an economic hedge designation. +### net_inv_hedge +hedge of the foreign currency exposure arising from the net investment in a foreign operation. + ### portfolio_cf_hedge Cash flow hedge designation for a portfolio of financial assets or financial liabilities. diff --git a/schemas/derivative.json b/schemas/derivative.json index 93457663..cf8d0da1 100644 --- a/schemas/derivative.json +++ b/schemas/derivative.json @@ -195,6 +195,7 @@ "fv_hedge", "fv_hedge_eco", "natural_hedge", + "net_inv_hedge", "portfolio_cf_hedge", "portfolio_cf_hedge_eco", "portfolio_fv_hedge", From 5dc89dd5b3df7d900e6d7cf978ba981c08a7cd7b Mon Sep 17 00:00:00 2001 From: haziqueiqbal12 Date: Wed, 1 Apr 2026 12:21:08 +0100 Subject: [PATCH 2/5] Update loan.json --- schemas/loan.json | 1 + 1 file changed, 1 insertion(+) diff --git a/schemas/loan.json b/schemas/loan.json index 072a7c47..7a68a751 100644 --- a/schemas/loan.json +++ b/schemas/loan.json @@ -348,6 +348,7 @@ "fv_hedge", "fv_hedge_eco", "natural_hedge", + "net_inv_hedge", "portfolio_cf_hedge", "portfolio_cf_hedge_eco", "portfolio_fv_hedge", From f80d70191da65e93e2152a9189310115444aab5e Mon Sep 17 00:00:00 2001 From: haziqueiqbal12 Date: Wed, 1 Apr 2026 13:18:25 +0100 Subject: [PATCH 3/5] Update hedge_type.md --- documentation/properties/hedge_type.md | 4 ++-- 1 file changed, 2 insertions(+), 2 deletions(-) diff --git a/documentation/properties/hedge_type.md b/documentation/properties/hedge_type.md index 3065824a..dfb3fdaf 100644 --- a/documentation/properties/hedge_type.md +++ b/documentation/properties/hedge_type.md @@ -1,7 +1,7 @@ --- layout: property title: "hedge_type" -schemas: [derivative, loan] +schemas: [account, derivative, loan, security] --- # hedge_type @@ -72,4 +72,4 @@ For additional details refer to: - https://asc.fasb.org/1943274/2147480682/815-20-25-12A - https://asc.fasb.org/1943274/2147480682/815-10-25-15 ---- \ No newline at end of file +--- From a91c75102e6412afa5243733d04098d219d96e54 Mon Sep 17 00:00:00 2001 From: haziqueiqbal12 Date: Wed, 1 Apr 2026 13:42:47 +0100 Subject: [PATCH 4/5] Update account.json --- schemas/account.json | 19 +++++++++++++++++++ 1 file changed, 19 insertions(+) diff --git a/schemas/account.json b/schemas/account.json index 031aa24f..dc1df851 100644 --- a/schemas/account.json +++ b/schemas/account.json @@ -319,6 +319,25 @@ "description": "The unique identifier for the guarantor within the financial institution.", "type": "string" }, + "hedge_type": { + "description": "The type of hedge (fair value or cash flow hedge or net_inv_hedge) associated with the holding. Whether it is hedging individually or is hedging as part of a portfolio of assets with similar risk that are hedged as a group in line with ASC 815-20-25-12 (b), ASC 815-20-2512A, or ASC 815-10-25-15.\n\nhttps://asc.fasb.org/1943274/2147480682/815-20-25-12\nhttps://asc.fasb.org/1943274/2147480682/815-20-25-12A\nhttps://asc.fasb.org/1943274/2147480682/815-10-25-15", + "type": "string", + "enum": [ + "cf_hedge", + "cf_hedge_eco", + "combined", + "financial_hedge", + "fv_hedge", + "fv_hedge_eco", + "natural_hedge", + "net_inv_hedge", + "portfolio_cf_hedge", + "portfolio_cf_hedge_eco", + "portfolio_fv_hedge", + "portfolio_fv_hedge_eco", + "unhedged" + ] + }, "impairment_amount": { "description": "The impairment amount is the allowance set aside by the firm that accounts for the event that the asset becomes impaired in the future.", "type": "integer", From 144922c7dca14e8a1738f9aeb3f4145c8144e367 Mon Sep 17 00:00:00 2001 From: haziqueiqbal12 Date: Wed, 1 Apr 2026 13:43:13 +0100 Subject: [PATCH 5/5] Update security.json --- schemas/security.json | 19 +++++++++++++++++++ 1 file changed, 19 insertions(+) diff --git a/schemas/security.json b/schemas/security.json index 0e8e5507..a70c90f6 100644 --- a/schemas/security.json +++ b/schemas/security.json @@ -419,6 +419,25 @@ "type": "string", "description": "Unique identifier that establishes a relational link between a security and its associated derivative hedge. Enables consistent tracking, aggregation, and reconciliation of hedged positions across systems and datasets." }, + "hedge_type": { + "description": "The type of hedge (fair value or cash flow hedge or net_inv_hedge) associated with the holding. Whether it is hedging individually or is hedging as part of a portfolio of assets with similar risk that are hedged as a group in line with ASC 815-20-25-12 (b), ASC 815-20-2512A, or ASC 815-10-25-15.\n\nhttps://asc.fasb.org/1943274/2147480682/815-20-25-12\nhttps://asc.fasb.org/1943274/2147480682/815-20-25-12A\nhttps://asc.fasb.org/1943274/2147480682/815-10-25-15", + "type": "string", + "enum": [ + "cf_hedge", + "cf_hedge_eco", + "combined", + "financial_hedge", + "fv_hedge", + "fv_hedge_eco", + "natural_hedge", + "net_inv_hedge", + "portfolio_cf_hedge", + "portfolio_cf_hedge_eco", + "portfolio_fv_hedge", + "portfolio_fv_hedge_eco", + "unhedged" + ] + }, "hedged_percentage": { "description": "In the case of a designated fair value hedge, the portion of the asset being hedged, as determined according to ASC 815-20-25-12 (b) and ASC 815-20-25-12A.", "type": "number",