Struct HedgeRelationship 

pub struct HedgeRelationship {
    pub id: String,
    pub hedged_item_type: HedgedItemType,
    pub hedged_item_description: String,
    pub hedging_instrument_id: String,
    pub hedge_type: HedgeType,
    pub designation_date: NaiveDate,
    pub effectiveness_test_method: EffectivenessMethod,
    pub effectiveness_ratio: Decimal,
    pub is_effective: bool,
    pub ineffectiveness_amount: Decimal,
}

ASC 815 / IFRS 9 hedge relationship designation.

Fields

id: String

Unique relationship identifier

hedged_item_type: HedgedItemType

Type of hedged item

hedged_item_description: String

Description of what is being hedged

hedging_instrument_id: String

Hedging instrument linked to this relationship

hedge_type: HedgeType

Hedge accounting classification

designation_date: NaiveDate

Date the hedge was designated

effectiveness_test_method: EffectivenessMethod

Method used for effectiveness testing

effectiveness_ratio: Decimal

Effectiveness ratio (hedging instrument change / hedged item change)

is_effective: bool

Whether the hedge qualifies as effective (ratio within 80-125%)

ineffectiveness_amount: Decimal

Ineffectiveness amount recognized in P&L

Implementations

impl HedgeRelationship

pub fn new( id: impl Into<String>, hedged_item_type: HedgedItemType, hedged_item_description: impl Into<String>, hedging_instrument_id: impl Into<String>, hedge_type: HedgeType, designation_date: NaiveDate, effectiveness_test_method: EffectivenessMethod, effectiveness_ratio: Decimal, ) -> Self

Creates a new hedge relationship.

pub fn with_ineffectiveness_amount(self, amount: Decimal) -> Self

Sets the ineffectiveness amount.

pub fn check_effectiveness(ratio: Decimal) -> bool

Checks whether the effectiveness ratio is within the 80-125% corridor.

Under ASC 815 / IAS 39, a hedge is considered highly effective if the ratio of changes in the hedging instrument to changes in the hedged item falls within 0.80 to 1.25.

pub fn update_effectiveness(&mut self)

Recomputes the is_effective flag from the current ratio.

Trait Implementations

impl Clone for HedgeRelationship

fn clone(&self) -> HedgeRelationship

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for HedgeRelationship

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for HedgeRelationship

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for HedgeRelationship

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.