hedged_percentage

In the case of a designated fair value hedge, the portion of the asset being hedged, as determined according to ASC 815-20-25-12 (b) and ASC 815-20-25-12A.

The hedged_percentage should be recorded as a percentage in decimal format. There is no restriction to the precision of the number (number of decimal places).

https://asc.fasb.org/1943274/2147480682/815-20-25-12 https://asc.fasb.org/1943274/2147480682/815-20-25-12A