Hedge Book & Analytics
3 hedge positions
John Trader
Metals Desk
| Instrument | Commodity | Hedged Item | Notional | Hedge Ratio | Effectiveness | IFRS 9 Status | Actions |
|---|---|---|---|---|---|---|---|
Futures | Copper | Copper purchase 500 MT Q2 2026 | $4,725,000 | 95% | R² 0.92EFFECTIVE | ACTIVE | |
Put Option | Corn | Corn purchase 10000 BU Q3 2026 | $4,550,000 | 90% | R² 0.88EFFECTIVE | ACTIVE | |
FX Forward | FX | EUR receivable from copper sale EUR 2.5M | €2,500,000 | 100% | R² 0.96EFFECTIVE | DESIGNATED |
Aggregate Greeks
Delta
0.8470
Gamma
0.0023
Vega
12,450.00
Theta
-3,280.00
IFRS 9 Hedge Accounting Summary
Active Hedges
3
Total Notional
$11,775,000
Total OCI Movement
+$31,500
TRD-2026-0001Copper purchase 500 MT Q2 2026
Designated Mar 15, 2026EFFECTIVE+$35,000
TRD-2026-0003Corn purchase 10000 BU Q3 2026
Designated May 20, 2026EFFECTIVE-$12,000
TRD-2026-0005EUR receivable from copper sale EUR 2.5M
Designated Apr 10, 2026EFFECTIVE+$8,500
Black-76 Options Calculator
Compute theoretical option price and Greeks using the Black-76 model.