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added hedge_type = net_inv_hedge #633

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Merged
muratabur merged 5 commits into from
Apr 2, 2026
Merged

added hedge_type = net_inv_hedge #633

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3e48551
added hedge_type = net_inv_hedge
haziqueiqbal12 Apr 1, 2026
5dc89dd
Update loan.json
haziqueiqbal12 Apr 1, 2026
f80d701
Update hedge_type.md
haziqueiqbal12 Apr 1, 2026
a91c751
Update account.json
haziqueiqbal12 Apr 1, 2026
144922c
Update security.json
haziqueiqbal12 Apr 1, 2026
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10 changes: 7 additions & 3 deletions documentation/properties/hedge_type.md
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@@ -1,7 +1,7 @@
---
layout: property
title: "hedge_type"
schemas: [derivative, loan]
schemas: [account, derivative, loan, security]
---

# hedge_type
Expand All @@ -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
```
Expand All @@ -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.

Expand All @@ -68,4 +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

---
---
19 changes: 19 additions & 0 deletions schemas/account.json
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Expand Up @@ -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",
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1 change: 1 addition & 0 deletions schemas/derivative.json
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Expand Up @@ -195,6 +195,7 @@
"fv_hedge",
"fv_hedge_eco",
"natural_hedge",
"net_inv_hedge",
"portfolio_cf_hedge",
"portfolio_cf_hedge_eco",
"portfolio_fv_hedge",
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1 change: 1 addition & 0 deletions schemas/loan.json
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Expand Up @@ -348,6 +348,7 @@
"fv_hedge",
"fv_hedge_eco",
"natural_hedge",
"net_inv_hedge",
"portfolio_cf_hedge",
"portfolio_cf_hedge_eco",
"portfolio_fv_hedge",
Expand Down
19 changes: 19 additions & 0 deletions schemas/security.json
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Expand Up @@ -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",
Expand Down
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