Search Results super test number generate




The XTR_HEDGE_PRO_TESTS table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical component of the Oracle Treasury module, specifically designed to support hedge accounting and risk management functionalities. This table stores test results related to hedge effectiveness assessments, which are essential for compliance with accounting standards such as IFRS 9 and ASC 815. Below is a detailed breakdown of its structure, purpose, and integration within Oracle EBS.

Purpose and Functional Context

The XTR_HEDGE_PRO_TESTS table is part of Oracle Treasury’s hedge accounting framework, which enables organizations to manage financial risks associated with fluctuations in interest rates, foreign exchange rates, and commodity prices. Hedge effectiveness testing is a mandatory requirement under accounting standards to ensure that hedging relationships qualify for special accounting treatment. This table stores the results of statistical and qualitative tests performed to validate whether a hedging relationship meets the effectiveness criteria (typically a range of 80%-125%).

Key Columns and Data Structure

While the exact schema may vary slightly between EBS 12.1.1 and 12.2.2, the table generally includes the following key columns:
  • TEST_ID: A unique identifier for each effectiveness test.
  • HEDGE_ID: References the hedging relationship (linked to XTR_HEDGE_RELATIONSHIPS).
  • TEST_TYPE: Indicates the methodology used (e.g., "Dollar Offset," "Regression Analysis").
  • TEST_DATE: The date when the test was executed.
  • EFFECTIVENESS_RATIO: The calculated ratio (e.g., 95% for a passing test).
  • STATUS: Pass/Fail indicator based on predefined thresholds.
  • CREATED_BY and CREATION_DATE: Audit columns tracking record creation.
  • LAST_UPDATED_BY and LAST_UPDATE_DATE: Audit columns for modifications.

Integration with Other Modules

The XTR_HEDGE_PRO_TESTS table interacts with several Oracle EBS components:
  1. General Ledger (GL): Test results influence journal entries for hedge accounting adjustments.
  2. Subledger Accounting (SLA): Ensures proper accounting treatment for hedged items and derivatives.
  3. Oracle Risk Management: Provides data for risk exposure reporting and compliance.
  4. XTR_HEDGE_RELATIONSHIPS: Stores the master data of hedging relationships linked to tests.

Technical Considerations

  • Indexing: Typically indexed on HEDGE_ID and TEST_DATE for performance.
  • Partitioning: In high-volume environments, partitioning by date may be implemented.
  • Custom Extensions: Customers may extend the table to capture additional test metrics.

Business Process Flow

  1. A hedging relationship is defined in XTR_HEDGE_RELATIONSHIPS.
  2. Periodic effectiveness tests are run via Oracle Treasury workflows.
  3. Results are stored in XTR_HEDGE_PRO_TESTS and evaluated.
  4. If effective, accounting entries are generated; if ineffective, adjustments are made.

Conclusion

The XTR_HEDGE_PRO_TESTS table is a cornerstone of Oracle EBS Treasury’s hedge accounting capabilities, ensuring compliance with global accounting standards. Its design supports rigorous testing, auditability, and seamless integration with financial reporting processes. Organizations leveraging this table can achieve accurate hedge documentation, reduce financial volatility, and maintain transparency in risk management practices.