HS University

Hedging Benchmark Interest Rate Exposures

Under the rules of fair value hedge accounting, a prerequisite condition is that the hedge should be highly effective in offsetting this spe

HedgeStar Introduces Latest eBook: ABCs of Interest Rate Risk Management for Financial Depositories

Most banks and credit unions have similar business models – they fund long-term assets (loans to customers) with short-term liabilities (dep

Update on Hedge Accounting Rules FASB Addresses Effectiveness Concerns

Large segments of derivatives users will see improvements, making both the process and the presentation of hedge accounting more intuitive a

State Your Preference - New choices for hedgers using forwards and options

Forward hedges, FASB allows the effectiveness assessment to compare the forward price implicit in the exposure to the forward price of the d

Back-to-Back Swap Strategy

The bank effectively trades the two swaps simultaneously. We start with the consideration of the two, respective at-market swaps – i.e., swa

Interest Rate Swaps: Economics and Accounting

Qualifying for shortcut on fair value hedges requires structuring the swap with the following features: (a) the hedging derivative’s notiona

Perspectives on the Proposed Accounting Update for Derivatives and Hedging

Publication: Bank Asset/Liability Management PDF Version For those who’ve struggled with the challenges of applying hedge accounting rule...

Hedging Loan Commitments

With this orientation, the bank would typically seek to hedge all or a portion of the uncertain funding costs that would be expected to aris

Nuances of Novation: Hedge Accounting Considerations

Publication: Bank Asset/Liability Management PDF Version of Article In August 2015, the Financial Accounting Standards Board (FASB) issue...

Saving Money When Banks Offer ‘Chooser Options’

Publication: AFP Exchange PDF Version Many companies with variable-rate funding look to derivatives to transform their variable interest...

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2 3

NCUA Proposed Rule Change to Ease Derivatives use for Credit Unions

HedgeTalk: A Dollar Demise? Not so Fast!

What to Expect in 2021

Happy Holidays From HedgeStar

Upgrade to HedgeStar - Software

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