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Hedge Breakage Cost Calculator

Hedge breakage is real mark-to-market cost.

$
%
%

Estimated breakage cost

$637,500

Rate diff %

0.01%

Annual P&L to unwind

$250,000

How the math works

Annual P&L = notional × rate diff. Breakage ≈ P&L × years × discount factor (~0.85).

$25M × 1% × 3 × 0.85 ≈ $638k breakage (hedge locked in higher rate; underwater today).

How to Use

  1. Enter hedge notional.
  2. Enter hedge strike rate %.
  3. Enter current market rate %.
  4. Enter remaining years.
  5. Read estimated breakage.

Frequently Asked Questions

When breakage?

Loan refinanced or paid off, hedge must be unwound. Mark-to-market at unwind: difference between hedge rate and current rate over remaining notional × time = breakage cost or gain.

Gain or cost?

If market rate < hedge strike (rates fell): cost (hedge underwater). If market rate > hedge strike (rates rose): gain. 2022-23: many pre-2020 hedges showed gains on unwind. 2024-25: depends on current rates.

Quantifying?

PV of difference between hedge rate and market rate over notional × remaining years. Simplified: notional × (hedge − market) × remaining years (approximate). Actual uses credit adjustment, discount curves, option value.

How often should I rerun this?

Rerun this calculator whenever inputs change materially — new rent roll data, rate moves, loan balance updates, or quarterly operating data. For active deals, monthly refresh is typical. For stabilized assets under monitoring, quarterly is fine. Treat the output as a decision tool, not a one-time answer — market conditions evolve and so should your analysis.

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