SAP ABAP Data Element GE_HYPTRANS (Hypothetical transaction (hedge accounting))

Hierarchy

☛ EA-FINSERV (Software Component) SAP Enterprise Extension Financial Services
   ⤷ FIN-FSCM-TRM-TM (Application Component) Transaction Manager
     ⤷ FTHM_HEDGING_RELATIONSHIP (Package) Hedge Management - Package hedging relationship

Basic Data

Data Element	GE_HYPTRANS
Short Description	Hypothetical transaction (hedge accounting)

Data Type

Category of Dictionary Type	D	Domain
Type of Object Referenced		No Information
Domain / Name of Reference Type	T_RFHA
Data Type	CHAR	Character String
Length	13
Decimal Places	0
Output Length	13
Value Table	VTBFHA

Further Characteristics

Search Help: Name	VTBA
Search Help: Parameters	RFHA
Parameter ID	FAN
Default Component name	HYPOTHETICAL_TRANSACTION
Change document	☑
No Input History	☐
Basic direction is set to LTR	☐
No BIDI Filtering	☐

Field Label

	Length	Field Label
Short	10	HypTrans
Medium	15	HypTransaction
Long	24	Hypothetical transaction
Heading	13	HypTrans

Documentation

Definition

A hypothetical derivative can be used to represent the underlying exposure in a hedging relationship for purposes of effectiveness calculations in hedge accounting, as described in DIG issue G7, method 2. As a result, the ineffectiveness calculation is based on a comparison of the change in fair value of the actual swap vs. the hypothetical swap.
The hypothetical derivative must be entered into the system, and must have the same critical terms as the exposure (i.e. same notional amount, same repricing dates, same reference interest rates, mirror image caps and floors, and a zero fair value at the inception of the hedging relationship).

History

Last changed by/on	SAP	20040819
SAP Release Created in	110