HEDGE / We bring clarity to

Critical terms match method for flow hedges hedges cash method for flow Critical match terms rate and interest exchange of foreign Cash flow hedges of foreign exchange and exchange foreign of hedges Cash flow risk rate interest and exchange of foreign hedges value Fair risk rate interest risk exchange of foreign hedges investment Net of the cumulative in the lesser of the change Relaxation and net investment cash rule for flow (30(b)) change P&L volatility in reduced resulting hedges rate interest for Hedging of the benchmark rate hedges fair value basis and time value, of Treatment OCI of components as excluded points FX forward points and FX forward time value Amortization of option exposures rate hedging of interest term Partial specified Hedging of the contractually hedges IR cash for flow rate interest assessment effectiveness retrospective Qualitative rates of interest hedges fair value method for cut • • • • that functionality impressive Enjoy demands. today’s meets • • • • • • • • Easily utilize a variety of hedge types. hedge of Easily utilize a variety

hedge accounting? hedge accounting? Are you looking to simplify looking to simplify Are you If your treasury is looking for a way to manage earnings volatility with an volatility manage earnings to a way treasury for is looking If your end-to-end workflow for a wide range of exposures—GTreasury has the answers. answers. has the exposures—GTreasury of range for a wide workflow end-to-end ectiveness of hedge relationships—and you can you relationships—and of hedge ectiveness customize the frequency and number of data points used. points and number of data the frequency customize Our advanced regression capabilities allow you to perform perform to you allow capabilities regression Our advanced to analysis regression or declining constant eff assess actively study updates to global and regional accounting accounting global and regional to updates study actively with accountants. and consult public standards GTreasury Hedge Accounting supports international international supports Accounting Hedge GTreasury accounting (ASC 815) hedge IFRS 9) and U.S. (IAS 39, who experts our by closely is followed standards—and We help users manage earnings volatility with a earnings volatility manage help users We of exposures. range a wide that encompasses workflow data generated from the hedge accounting is available is available accounting the hedge from generated data hedge be used in updating your to system-wide and risk dashboards. management accounting are running in the background, which makes it easy iteasy which makes running in the background, are The compliant. and stay hedges qualify to you for so accurate integrated, are platform our solutions from Hedge accounting made simple. made simple. Hedge accounting and calculations analytics complex All of the most calculations built on sophisticated algorithms, algorithms, on sophisticated built calculations with precision. engineered and curves GTreasury Hedge Accounting provides provides Accounting Hedge GTreasury testing and effectiveness mark-to-market measurement methodologies, based on sound HEDGE ACCOUNTING / We bring clarity to hedge accounting hedge accounting. hedge We bring clarity bring We to hedge and exposure. All underlying All underlying and exposure. hedge each for can also be displayed data icon. an toggling by quartile valuable visual representations of visual representations valuable and net data in market movements the in changes in addition to earnings, The four quartiles of the Hedge of the Hedge quartiles The four provide Dashboard Effectiveness Hedge Effectiveness Dashboard Dashboard Hedge Effectiveness HEDGE ACCOUNTING / We bring clarity to hedge accounting 2020.HGEACC.01A

EMEA (London) 866.551.3534

P&L for all hedge relationships as required by ASC 815 ASC by as required relationships all hedge P&L for End of period detail time into classified with output report OCI release of balances reporting disclosure facilitate to buckets periods OCI in future from be released to End of period summary report provides as of a provides End of period report summary for results measurement cumulative date given comprehensive P&L and other sheet, balance relationships all hedge across (OCI) income information summary provide reports termination Hedge date a given up to hedges all terminated across cumulative the show reports Reclassification for all to P&L OCI from reclassification date a given up to relationships hedge the impact of a show reports sensitivity Effectiveness OCI and on date user-defined market shock as of a given • • • • • • APAC (Sydney) APAC 2.9262.6969 +61

International Toll Toll International 847.847.3706

accounting results, periodic assessment test results and results test periodic assessment results, accounting results measurement date to life and cumulative values, Hedge end of period reports provide the same information same information the provide end of period reports Hedge and plus end of period valuation report inception as hedge inception documentation, including descriptions of including descriptions documentation, inception inception instrument(s), the hedging and hedged information designation hedge key and valuations Hedge inception reports provide hedge designation designation hedge provide reports inception Hedge Hedge allocation reports show the percent allocation the percent show allocation reports Hedge as as well relationships hedge to of all derivatives in the designation to allocated item the hedge Hedge relationship reports provide a listing of all a listing provide relationship reports Hedge information with relationships key hedge and changes, and accounting history and accounting and changes, A hedge effectiveness dashboard provides a visual provides dashboard effectiveness A hedge performance, of hedge and grid representation data market plot, scatter including regression processed up to a specified date (processing (processing a specified date up to processed and reprocessed) back be rolled may Hedge processing enables new hedge relationships relationships hedge new enables processing Hedge to be effectiveness and hedge be created to All Rights Reserved. ©2020 GTreasury. North America Toll Free North Toll America 866.551.3534 [email protected] includes more than 750 customers and over 30 industries reaching 160 countries worldwide. 160 countries reaching 30 industries and over than 750 customers more includes GTreasury.com . We offer any combination of cash management, payments, financial instruments, , risk management, financial instruments, payments, combination of cash management, any offer We treasurer. secured. and fully on-demand worldwide integrated, seamlessly accounting—all banking and hedge accounting, community our global (Sydney), APAC serving EMEA (London) and with offices Chicago, in Headquartered GTreasury provides the clarity to act. clarity to the provides GTreasury and risk the digital solutions for management SaaS treasury of integrated the leading innovator is GTreasury • • • • • • A range of processes, dashboards dashboards processes, of A range provided. are reports and