US GAAP Disclosure List 2017

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Derivative Instruments and Hedging Activities Disclosures


ItemTypePeriodBalanceDescription
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location textTabular disclosure for other derivative instruments not designated as hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.
Schedule of Interest Rate Derivatives textTabular disclosure of interest rate derivatives, including, but not limited to, the fair value of the derivatives, statement of financial position location, and statement of financial performance location of these instruments.
Schedule of Foreign Exchange Contracts, Statement of Financial Position textTabular disclosure of the presentation of foreign exchange contracts on the statement of financial position, including the fair value amounts and location of such amounts.
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location textTabular disclosure of derivative instruments (including nonderivative instruments that are designated and qualify as hedging instruments) of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) textTabular disclosure of the effective portion of the gains and losses on derivative instruments designated (and non-derivative instruments) designated and qualifying in cash flow hedges and net investment hedges that was recognized in other comprehensive income (loss) during the current period.
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location textTabular disclosure for fair value hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.
Schedule of Cash Flow Hedging Instruments, Statements of Financial Performance and Financial Position, Location textTabular disclosure for cash flow hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.
Schedule of Net Investment Hedges, Statements of Financial Performance and Financial Position, Location textTabular disclosure for net investment hedges of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.
Schedule of Notional Amounts of Outstanding Derivative Positions textTabular disclosure of the notional amounts of outstanding derivative positions.
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) textTabular disclosure of the effective portion of gains and losses on derivative instruments (and nonderivative instruments) designated and qualifying in cash flow hedges recorded in accumulated other comprehensive income (loss) during the term of the hedging relationship and reclassified into earnings during the current period.
Schedule of Net Investment Hedges in Accumulated Other Comprehensive Income (Loss) textTabular disclosure of the effective portion of gains and losses on derivative instruments (and nonderivative instruments) designated and qualifying in net investment hedges recorded in accumulated other comprehensive income (loss) during the term of the hedging relationship and reclassified into earnings during the current period.
Schedule of Derivative Assets at Fair Value textTabular disclosure of derivative assets at fair value.
Schedule of Derivative Liabilities at Fair Value textTabular disclosure of derivative liabilities at fair value.

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