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The Hedge Trackers Blog

Volatility and Interest Rate Hedging

Posted by Helen Kane

While there is no way to keep major, market-affecting events from occurring, it is possible to insulate yourself from the effects.

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Software Spotlight: How to Setup Dual Trade Approval

Posted by Annebelle Syrimis

Capella offers customization with regards to FX approvals. As a system control you can require that approval be given before certain actions, such as trade execution or strategy use.

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Two Big Wins for Simplicity in Hedge Accounting

Posted by Ruth Hardie

The FASB met Wednesday to discuss hedging and make several clarification decisions about the expected exposure draft. What has us so excited? That would be these two clarifications, which are great news for FX and interest rate hedgers.

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FX: A Hidden Reason for Missing the Mark in Cash Flow Forecasting

Posted by Jim Shepard

To accurately forecast cash flows when foreign currency is involved it takes contemplating the rate at which currency is converted.

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What Might the Brexit Decision Mean for You?

Posted by Helen Kane

This surprising vote caused the British pound to fall against all major world currencies, stock markets and indexes across the world to drop, bond prices to increase and interest rates to decrease. Uncertainty remains, and markets respond negatively to uncertainty. Here, we lay out some of what this momentous decision might mean for you.

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Software Spotlight: How to Use the “As of Date” in the Exposure Window

Posted by Annebelle Syrimis

You may have wondered why the FX Exposures window displays a seemingly arbitrary date at the top right hand corner of the screen.

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Impact of Upcoming FASB Changes on Cash Flow Interest Rate Hedgers

Posted by Ruth Hardie

The benchmark hedge accounting treatment is expected to expand to include any contractually specified interest rate index. The expansion will open up interest rate hedging to include prime and other published interest rates.

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Impact of Upcoming FASB Changes on FX Hedgers

Posted by Ruth Hardie

Effectiveness measurement is expected to be eliminated for companies hedging foreign currency risk. Small mismatches in timing between instrument maturity and hedged item recording will no longer be measured and accelerated into income.

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Accounting Considerations When Hedging Yield on Future Bond Issuances

Posted by Glenn Suarez

Hedge accounting guidance under GAAP does not always mesh cleanly with market practices related to a derivative strategy and underlying hedged item.

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