This is a terminology issue I've been meaning to address for some time now, as these terms are increasingly cropping up in texts dealing with the new rules for German GAAP hedge accounting (though they don't actually appear in the post-BilMoG HGB that I've been retranslating).

I think we can safely ignore the Bundesbank's efforts here ("freezing method" for Einfrierungsmethode and "booking through method" for Durchbuchungsmethode). I think that the Freshfields suggestion is on the right track, but there's something missing, because "net method" and "gross method" are simply too general in nature to be meaningful in the specific context of hedge accounting.

I've now had an opportunity to discuss the issue with several leading German accountants, and we've been able to settle on what we think are acceptable translations that are both decision-useful and in line with the principle of substance over form.

The translations reflect the fact that:
1) this is really only to do with presentation (and not with recognition or measurement);
2) this only involves a difference between gross and net presentation;
3) this relates to hedging, and not to other gross or net methods; and
4) both methods relate to the same accounting issue (hedge accounting) and their translation should therefore aim to establish a coherent link between the two methods.

We therefore agreed on "net hedge presentation method" for "Einfrierungsmethode" and "gross hedge presentation method" for "Durchbuchungsmethode".

Please note that, in your text, "... für die Bewertungseinheiten gebildet wurden" simply means "included in hedge accounting" or "to which hedge accounting is applied".

"Bewertungseinheiten" are "hedges".