...value. If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or a firm commitment, (b) a hedge of the exposure to variable cash flows of a forecasted transaction, or (c) a hedge of the...

...designate a derivative financial instrument or other similar financial instrument as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or a firm commitment2 (referred to as a fair value hedge), (b) a hedge of the exposure to variable cash flows...

...derivative instrument or a derivative portion of a contract as one of the following: a. a hedge of the exposure to changes in the fair value of a recognized asset or liability, or of a firm commitment,2 that are attributable to a particular risk (referred to as a fair value hedge)...

...documented risk management strategy. 34. Available -far-Sale Debt Security. A derivative instrument designated as hedging the exposure to changes in the fair value of an available-for-sale debt security (or a specific portion thereof) attributable to changes in foreign...

...designate a derivative financial instrument or other similar financial instrument as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or a firm commitment2 (referred to as a fair value hedge), (b) a hedge of the exposure to variable cash flows...

...Fair Value Hedges A fair value hedge is a hedge using a derivative or other financial instrument, of the exposure to changes in the fair value of a recognized asset or liability, or an identified portion of such an asset or liability, that is attributable to a particular risk. Gains...

...value. If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, (b) a hedge of the exposure to variable cash flows of a forecasted...

...value. If certain conditions are met, a derivative may be specifically designated as (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, (2) a hedge of the exposure to variable cash flows of a forecast transaction,...

...value. If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, (b) a hedge of the exposure to variable cash flows of a forecasted...

...value. If certain conditions are met, a derivative may be specifically designated as: (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment; (b) a hedge of the exposure to variable cashflows of a forecasted...