You implement hedge management and hedge accounting.

The hypothetical derivative is a representation of the hedged item that is used to measure the effectiveness of a hedging relationship. It is a hypothetical financial instrument that has terms and conditions that are identical to those of the actual hedging instrument,except for the notional amount and the maturity date.References:https://help.sap.com/viewer/0fa84c9d9c634132b7c4abb9ffdd8f06/2020.002/en- US/3a3a8f6f7a6e4c2b8d5b8f1e2a2a0d5b.html