# ASC 320-958-60: Investments—Debt Securities — Not-for-Profit Entities — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/958/#60-relationships)

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## ASC 320-958-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/320/958/#60-relationships)

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##### [320-958-60-1](https://asc.understandingaccounting.org/asc/320/958/#320-958-60-1)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

#### Derivatives and Hedging

##### [320-958-60-2](https://asc.understandingaccounting.org/asc/320/958/#320-958-60-2)

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For guidance on recognition by an NFP of the gain or loss on a hedging instrument or a nonhedging derivative instrument, see paragraphs [815-25-35-19](https://asc.understandingaccounting.org/asc/815/25/#815-25-35-19) and [815-10-35-3](https://asc.understandingaccounting.org/asc/815/10/#815-10-35-3), respectively.