The disclosure requirements in paragraphs apply to both of the following:- a
- b
- c
- d
Recognized derivative instruments accounted for in accordance with Topic 815, including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements, and securities borrowing and securities lending transactions that are subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with either Section 210-20-45 or Section 815-10-45.
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1The disclosure requirements in paragraphs apply to both of the following in interim and annual reporting periods:- a
- b
- c
- d
Recognized derivative instruments accounted for in accordance with Topic 815, including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements, and securities borrowing and securities lending transactions that are subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with either Section 210-20-45 or Section 815-10-45.
An entity shall disclose information to enable users of its financial statements to evaluate the effect or potential effect of netting arrangements on its financial position for recognized assets and liabilities within the scope of paragraph 210-20-50-1. This includes the effect or potential effect of rights of setoff associated with an entity's recognized assets and recognized liabilities that are in the scope of paragraph 210-20-50-1. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1For interim and annual reporting periods, an entity shall disclose information to enable users of its financial statements to evaluate the effect or potential effect of netting arrangements on its financial position for recognized assets and liabilities within the scope of paragraph 210-20-50-1. This includes the effect or potential effect of rights of setoff associated with an entity's recognized assets and recognized liabilities that are in the scope of paragraph 210-20-50-1.To meet the objective in paragraph 210-20-50-2, an entity shall disclose at the end of the reporting period the following quantitative information separately for assets and liabilities that are within the scope of paragraph 210-20-50-1:- a
The gross amounts of those recognized assets and those recognized liabilities
- b
The amounts offset in accordance with the guidance in Sections 210-20-45 and 815-10-45 to determine the net amounts presented in the statement of financial position - c
The net amounts presented in the statement of financial position
- d
The amounts subject to an enforceable master netting arrangement or similar agreement not otherwise included in (b):
- 1
The amounts related to recognized financial instruments and other derivative instruments that either:
- i
Management makes an accounting policy election not to offset.
- ii
- 2
The amounts related to financial collateral (including cash collateral).
- e
The net amount after deducting the amounts in (d) from the amounts in (c).
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1To meet the objective in paragraph 210-20-50-2, an entity shall disclose at the end of interim and annual reporting periods the following quantitative information separately for assets and liabilities that are within the scope of paragraph 210-20-50-1:- a
The gross amounts of those recognized assets and those recognized liabilities
- b
The amounts offset in accordance with the guidance in Sections 210-20-45 and 815-10-45 to determine the net amounts presented in the statement of financial position - c
The net amounts presented in the statement of financial position
- d
The amounts subject to an enforceable master netting arrangement or similar agreement not otherwise included in (b):
- 1
The amounts related to recognized financial instruments and other derivative instruments that either:
- i
Management makes an accounting policy election not to offset.
- ii
- 2
The amounts related to financial collateral (including cash collateral).
- e
The net amount after deducting the amounts in (d) from the amounts in (c).
The information required by paragraph 210-20-50-3 shall be presented in a tabular format, separately for assets and liabilities, unless another format is more appropriate. The total amount disclosed in accordance with paragraph 210-20-50-3(d) for an instrument shall not exceed the amount disclosed in accordance with paragraph 210-20-50-3(c) for that instrument. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1For interim and annual reporting periods, the information required by paragraph 210-20-50-3 shall be presented in a tabular format, separately for assets and liabilities, unless another format is more appropriate. The total amount disclosed in accordance with paragraph 210-20-50-3(d) for an instrument shall not exceed the amount disclosed in accordance with paragraph 210-20-50-3(c) for that instrument.An entity shall provide a description of the rights of setoff associated with an entity's recognized assets and recognized liabilities subject to an enforceable master netting arrangement or similar agreement disclosed in accordance with paragraph 210-20-50-3(d), including the nature of those rights. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1For interim and annual reporting periods, an entity shall provide a description of the rights of setoff associated with an entity's recognized assets and recognized liabilities subject to an enforceable master netting arrangement or similar agreement disclosed in accordance with paragraph 210-20-50-3(d), including the nature of those rights.