Examples of Hedging Activities in a sentence
The accounting and reporting standards for derivative instruments, including certain derivative instruments embedded in other contracts, and for hedging activities are set forth in ASC Topic 815, Derivatives and Hedging (formerly FASB Statement No. 133, "Accounting for Derivative Instruments and Hedging Activities," as amended), which banks must follow for purposes of these reports.
Agreements and Acknowledgements Regarding Hedging Activities: Applicable.
Agreements and Acknowledgments Regarding Hedging Activities: Applicable.
Item No. Caption and Instructions 26.b (2) Accumulated net gains (losses) on cash flow hedges.1 Report the effective portion2 of the (cont.) accumulated change in fair value (gain or loss) on derivatives designated and qualifyingas cash flow hedges in accordance with FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities.
The accounting and reporting standards for derivative instruments, including certain derivative instruments embedded in other contracts, and for hedging activities are set forth in FASB Statement No. 133, "Accounting for Derivative Instruments and Hedging Activities," as amended.