US GAAP Disclosure List 2017

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General Discussion of Derivative Instruments and Hedging Activities


ItemTypePeriodBalanceDescription
Objectives for Using Derivative InstrumentstextDescription of the reasons for holding or issuing derivative instruments and nonderivative hedging instruments. Includes discussion of the objectives for holding or issuing derivative instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. The description generally distinguishes between derivative and nonderivative instruments by the types of hedging relationships and between those instruments used for risk management purposes and those used for other purposes. Information about those instruments is disclosed in the context of each instrument's primary underlying risk exposure (for example, interest rate, credit, foreign exchange rate, interest rate and foreign exchange rate, or overall price).
Description of Derivative Activity VolumetextInformation that would enable users to understand the volume of the entity's derivative activity.
Description of Derivative Risk Management PolicytextDescription of the entity's objectives and strategies pertaining to the use of derivative instruments and nonderivative hedging instruments in the context of the entity's overall risk management profile, and the risks associated with the use of derivatives. Indicates the purpose of derivative instruments not used for hedging purposes. Qualitative disclosures that describe the entity's objectives and strategies for holding derivatives in the context of an entity's overall risk management profile.
Description of Trading Activities and Management of Related RiskstextDescription of the nature of an entity's trading activities and related risks, and how the entity manages those risks.

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