
RBS launches IAS 39 kit for corporate clients
The Toolkit performs calculations that help users to determine whether hedge relationships qualify for hedge accounting under IAS 39 rules. Customers enter the details of the hedged item and choose between the different methods of assessing effectiveness. The outputs include changes in the fair values or cashflows of the hedged and hedging items due to the hedged risk, as well as offset ratios and other statistical results.
The bank said the Toolkit is designed to help customers carry out hedge
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