HA Rule 150: Hedge Adjustment P&L / OCI
The HA rule 150
Hedge Adjustment P&L / OCI
is used in the hedging scenario 120
FVH: Stocks Hedged with OTC Option
.
Prerequisites
In Customizing for the Transaction Manager
under 
General Settings
Accounting
, you need to make the required settings for the valuation in the following Customizing activities:
In the Customizing activity
Assign Update Types for Valuation
, assign the update types to be used for the flows of the valuation (such as for the write-ups and write-downs).In Customizing activity
Assign Alternative Update Types for Position Outflows
, enter the alternative update types for posting the hedge adjustment (condition:P-HA: Hedge Adjustment
). In this way, the hedge adjustment is posted to a separate (P&L) account.
Features
The HA rule 150
Hedge Adjustment P&L / OCI
is almost identical to rule 100 Hedge Adjustment P&L apart from the following exception: In the case of the HA rule 100
, the entire write-up/write-down amount is written to the components 1301
(Hedge Adjustment
) and 1300
(For internal calculation: To be classified
) during valuation. In the case of the HA rule 150
, the write-up amount that is written to components 1301
and 1300
during valuation does not exceed a threshold value. The amount that is in excess of the threshold value is written to the component 1002
(Security Valuation
) using a separate posting line. The threshold value is determined from the strike price of the stock option.