HI Jain,
The end date of a hedge plan usually aligns with the due date of the exposures.
1. During the Last period or on 31.03.15 in your case there will be no TPM1 as the HR is getting expired on this date. You would perform the closing operations and need to realize the Profit/loss flows. Here essentially the balances of previous unrealized portions (from TPM1) are taken off the books and with the new balances, at the due date, are classified as realized.
Check folder SAP Menu>FSCM>TRM>HM>Closing Operations in Hedge Management
And also check folder Risk Expiration.
You can see the classification or distribution of PnL flows, after you post the derivative from TBB1, through TPM18.
Basically you would need to De-designate the HR to de-activate the HR. The effective portion will remain in equity. You can also Dissolve the HR completely and by doing this the system re classifies the equity balance (TPM1 postings) and are posted to PnL.
2. THM50 is basically for transferring your ineffective portion of your HR when you perform a prospective Effectiveness assessment . if THM50 doesn't show any log, it means either your HM is 100% effective or there have been no Effectiveness tests performed for the key date.
As per me the the system behavior is correct.
Regards,
Nikhil