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	Hedge Effectiveness Testing & P&L Attribution
	Retrospective and prospective hedge effectiveness assessment per ASC 815 / IFRS 9 requirements
	1. Hedge Effectiveness Summary (Current Period)
	Hedge ID	Currency Pair	Hedged Item	Hedge Instrument	Notional	Hedged Item Δ FV	Hedge Instr. Δ FV	Dollar Offset	Regression R²	Effective?	Status
	HE-2026-001	EUR/USD	EUR Receivables	FX Fwd 3M	$18,750,000	($425,000)	$412,000	96.9%	0.96	YES	Active
	HE-2026-002	GBP/USD	GBP Receivables	FX Fwd 6M	$12,000,000	($310,000)	$295,000	95.2%	0.94	YES	Active
	HE-2026-003	USD/EUR	USD Payables	FX Fwd 3M	$16,000,000	$520,000	($498,000)	95.8%	0.97	YES	Active
	HE-2026-004	JPY/EUR	JPY Payables	Option Put	$8,400,000	$185,000	($162,000)	87.6%	0.88	YES	Active
	HE-2026-005	CNY/USD	CNY Revenue	NDF 3M	$21,000,000	($145,000)	$128,000	88.3%	0.85	YES	Active
	HE-2026-006	JPY/USD	JPY Payables	FX Fwd 1M	$14,400,000	$680,000	($655,000)	96.3%	0.95	YES	Active
	HE-2026-007	BRL/USD	BRL Revenue	NDF 6M	$5,000,000	($380,000)	$320,000	84.2%	0.82	YES	Under Review
	HE-2026-008	CAD/USD	CAD Revenue	FX Fwd 3M	$9,600,000	($125,000)	$118,000	94.4%	0.93	YES	Active
	HE-2026-009	CHF/EUR	CHF Payables	FX Swap 6M	$4,900,000	$95,000	($88,000)	92.6%	0.91	YES	Active
	HE-2026-010	KRW/USD	KRW Revenue	NDF 12M	$4,500,000	($210,000)	$175,000	83.3%	0.78	NO	Terminated
	TOTAL / AVERAGE				$114,550,000	($115,000)	$45,000	39.1%	0.90
	2. FX P&L Attribution (Current Period)
	Currency	Underlying FX P&L	Hedge P&L	Net FX P&L	Effective Portion (OCI)	Ineffective Portion (P&L)	Total Hedge Effect
	EUR/USD	($425,000)	$412,000	($13,000)	$395,000	$17,000	$412,000
	GBP/USD	($310,000)	$295,000	($15,000)	$285,000	$10,000	$295,000
	USD/JPY	$680,000	($655,000)	$25,000	($640,000)	($15,000)	($655,000)
	USD/CNY	($145,000)	$128,000	($17,000)	$118,000	$10,000	$128,000
	USD/BRL	($380,000)	$320,000	($60,000)	$280,000	$40,000	$320,000
	USD/CAD	($125,000)	$118,000	($7,000)	$112,000	$6,000	$118,000
	USD/MXN	$95,000	($88,000)	$7,000	($82,000)	($6,000)	($88,000)
	USD/CHF	$95,000	($88,000)	$7,000	($85,000)	($3,000)	($88,000)
	TOTAL	($515,000)	$442,000	($73,000)	$383,000	$59,000	$442,000
	Notes:
	- Dollar Offset method: Effective if ratio between 80% and 125%. Regression R² >= 0.80 for prospective test.
	- Effective portion recognized in OCI, ineffective portion flows through P&L per ASC 815 / IFRS 9.
	- Sample data. Replace with actual hedge accounting records.