Journal
Export CSV| May 29, 2026 · Settlement of FWD-01 Posted | Debit | Credit | |
|---|---|---|---|
| Bank | 246,750.00 | ||
| Realised gain/loss on derivative settlement (P&L) | 246,750.00 | ||
| July 8, 2026 · Settlement of FWD-02 Posted | Debit | Credit | |
|---|---|---|---|
| Bank | 292,680.00 | ||
| Realised gain/loss on derivative settlement (P&L) | 292,680.00 | ||
| July 31, 2026 · Fair value change on undesignated derivatives Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 2,383,172.67 | ||
| Fair value change on undesignated derivatives (P&L) | 2,383,172.67 | ||
| July 31, 2026 · CFH-USD-2 Spot-element hedge: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 1,005,366.41 | ||
| Cash flow hedge reserve (OCI) | 1,466,800.00 | ||
| Cost of hedging reserve (OCI) | 510,191.86 | ||
| Fair value change on undesignated derivatives (P&L) | 48,758.27 | ||
| July 31, 2026 · CFH-USD-3 Over-hedged tranche: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 602,046.67 | ||
| Cash flow hedge reserve (OCI) | 541,093.10 | ||
| Hedge ineffectiveness (P&L) | 96,801.17 | ||
| Fair value change on undesignated derivatives (P&L) | 35,847.60 | ||
| July 31, 2026 · CFH-EUR-1 Forecast EU sales: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 573,948.57 | ||
| Cash flow hedge reserve (OCI) | 29,465.29 | ||
| Hedge ineffectiveness (P&L) | 3,621.02 | ||
| Fair value change on undesignated derivatives (P&L) | 540,862.26 | ||
| July 31, 2026 · CFH-USD-1 Forecast sales H1: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 454,426.75 | ||
| Cash flow hedge reserve (OCI) | 418,694.73 | ||
| Fair value change on undesignated derivatives (P&L) | 35,732.02 | ||
| Aug. 7, 2026 · Settlement of FWD-03 Posted | Debit | Credit | |
|---|---|---|---|
| Bank | 350,190.00 | ||
| Derivative financial instruments | 701,481.00 | ||
| Realised gain/loss on derivative settlement (P&L) | 351,291.00 | ||
| Aug. 31, 2026 · Fair value change on undesignated derivatives Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 1,239,191.29 | ||
| Fair value change on undesignated derivatives (P&L) | 1,239,191.29 | ||
| Aug. 31, 2026 · CFH-USD-2 Spot-element hedge: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 1,059,271.45 | ||
| Cash flow hedge reserve (OCI) | 916,640.00 | ||
| Cost of hedging reserve (OCI) | 142,631.45 | ||
| Aug. 31, 2026 · CFH-USD-3 Over-hedged tranche: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 797,306.12 | ||
| Cash flow hedge reserve (OCI) | 675,311.16 | ||
| Hedge ineffectiveness (P&L) | 121,994.96 | ||
| Aug. 31, 2026 · CFH-EUR-1 Forecast EU sales: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 137,380.52 | ||
| Cash flow hedge reserve (OCI) | 133,759.50 | ||
| Hedge ineffectiveness (P&L) | 3,621.02 | ||
| Aug. 31, 2026 · CFH-USD-1 Forecast sales H1: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 994,722.41 | ||
| Cash flow hedge reserve (OCI) | 982,959.04 | ||
| Hedge ineffectiveness (P&L) | 11,763.37 | ||
| Sept. 4, 2026 · Settlement of FWD-04 Posted | Debit | Credit | |
|---|---|---|---|
| Bank | 552,160.00 | ||
| Derivative financial instruments | 362,593.02 | ||
| Realised gain/loss on derivative settlement (P&L) | 189,566.98 | ||
| Sept. 30, 2026 · Fair value change on undesignated derivatives Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 280,426.39 | ||
| Fair value change on undesignated derivatives (P&L) | 280,426.39 | ||
| Sept. 30, 2026 · CFH-USD-2 Spot-element hedge: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 492,365.56 | ||
| Cash flow hedge reserve (OCI) | 359,520.00 | ||
| Cost of hedging reserve (OCI) | 132,845.56 | ||
| Sept. 30, 2026 · CFH-USD-3 Over-hedged tranche: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 378,564.96 | ||
| Cash flow hedge reserve (OCI) | 328,661.27 | ||
| Hedge ineffectiveness (P&L) | 49,903.69 | ||
| Sept. 30, 2026 · CFH-EUR-1 Forecast EU sales: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 219,529.77 | ||
| Cash flow hedge reserve (OCI) | 203,509.03 | ||
| Hedge ineffectiveness (P&L) | 16,020.74 | ||
| Sept. 30, 2026 · CFH-USD-1 Forecast sales H1: period fair value change Posted | Debit | Credit | |
|---|---|---|---|
| Derivative financial instruments | 475,459.13 | ||
| Cash flow hedge reserve (OCI) | 467,698.29 | ||
| Hedge ineffectiveness (P&L) | 7,760.84 | ||