Hedge effectiveness
Latest locked test per relationship; dollar-offset reference band 80% - 125%.
| Relationship | Period | Offset (period) | Offset (cum.) | Band | Slope | R² | OCI reserve | Ineffectiveness |
|---|---|---|---|---|---|---|---|---|
| CFH-USD-2 Spot-element hedge | Sept. 30, 2026 | 100.0% | 100.0% | within | 1.000 | 1.000 | -190,640 | 0 |
| CFH-USD-3 Over-hedged tranche | Sept. 30, 2026 | 115.2% | 116.2% | within | 1.178 | 1.000 | 462,879 | 75,097 |
| CFH-EUR-1 Forecast EU sales | Sept. 30, 2026 | 102.8% | 116.1% | within | 0.999 | 1.000 | -99,215 | -16,021 |
| CFH-USD-1 Forecast sales H1 | Sept. 30, 2026 | 101.7% | 101.9% | within | 0.991 | 1.000 | 1,031,963 | 19,524 |