Regressions Library Login
U.S. and International GAAP require derivatives designated as either cash flow or fair value hedges must be supported by effectiveness assessments, which can be based on regression or other statistical analysis, to ensure that the changes in value of the derivative offset the changes in value of the hedged item. For many hedge relationships where the nature of the risk is foreign currency timing differences are generally the primary element of the effectiveness assessment.
Outsourcing and Capella Foreign Currency software clients can access the required regressions supporting the effective relationship between the foreign currency hedges and the hedged item through Hedge Trackers’ web portal client link below. Login to access and download current regressions, or contact us if you have questions about our services.