ASC 815 Treasury Lock Cash Flow Hedge Settlement Calculator
Calculates settlement amount and OCI amortization for interest rate treasury lock cash flow hedges.
Notice: engineering verification utility. Use test or de-identified data and verify results independently before relying on them.
How it works
Standard: ASC 815 Derivatives and Hedging
Formula: Settlement = (Locked Treasury Yield - Market Yield at Settlement) * PV Factor * Notional Amount
Checks: Valid locked yield and market yield inputs
Calculated locally in browser memory; nothing leaves your browser.
Deterministic local-first client-side execution. Provided as-is without warranty.