Search Results strategy_code

Overview

The XTR_HEDGE_STRATEGIES table is a core data repository within the Oracle E-Business Suite (EBS) Treasury (XTR) module, specifically for releases 12.1.1 and 12.2.2. It serves as the master table for defining and managing hedge accounting strategies. A hedge strategy is a formal designation under accounting standards (like IFRS 9 or ASC 815) that groups individual hedging relationships for financial reporting and disclosure purposes. The table's primary role is to store the common, high-level reporting information that applies to all hedges designated under a single strategy, ensuring consistency in financial disclosure and compliance reporting across the treasury function.

Key Information Stored

The table's structure is centered on the STRATEGY_CODE, which is the primary key column and uniquely identifies each hedge strategy. Based on the provided metadata, other significant columns include those that link to dealer or trader responsibilities, such as RETRO_DEALER_CODE and PROS_DEALER_CODE. These likely reference the treasury dealers responsible for retrospective assessment and prospective effectiveness testing of the hedge strategy, respectively. While the full column list is not detailed in the excerpt, the description indicates the table holds key financial disclosure attributes common to all related hedges, which could encompass fields for strategy description, effective dates, accounting policy identifiers, and risk management objective codes.

Common Use Cases and Queries

This table is central to hedge accounting reporting and audit trails. Common operational and reporting use cases include generating disclosures for financial statements, listing all active hedge strategies, and analyzing strategy composition. A fundamental query retrieves all strategies, often joined with dealer information for responsibility reporting.

• Listing All Hedge Strategies: SELECT strategy_code, description FROM xtr.xtr_hedge_strategies WHERE sysdate BETWEEN effective_from_date AND NVL(effective_to_date, sysdate);
• Finding Hedges for a Specific Strategy: The table is primarily queried via its foreign key relationship with XTR_HEDGE_ATTRIBUTES to list all underlying hedging transactions: SELECT h.* FROM xtr.xtr_hedge_attributes h WHERE h.strategy_code = '&STRATEGY_CODE';
• Strategy Responsibility Report: SELECT s.strategy_code, s.description, d1.dealer_name as retro_dealer, d2.dealer_name as pros_dealer FROM xtr.xtr_hedge_strategies s, xtr.xtr_dealer_codes d1, xtr.xtr_dealer_codes d2 WHERE s.retro_dealer_code = d1.dealer_code(+) AND s.pros_dealer_code = d2.dealer_code(+);

Related Objects

The XTR_HEDGE_STRATEGIES table is a key parent entity within the hedge accounting data model. Its most critical relationship is with the XTR_HEDGE_ATTRIBUTES table, which stores the details of individual hedging relationships. The foreign key constraint ensures every hedge attribute record is linked to a valid strategy. Furthermore, the table has two foreign key relationships to the XTR_DEALER_CODES table, linking the RETRO_DEALER_CODE and PROS_DEALER_CODE columns to valid treasury dealers. This establishes clear accountability for strategy management. Consequently, any reporting or process involving hedge accounting effectiveness testing or disclosure will typically join through this table.