{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/958/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"325","topic_title":"Investments—Other","subtopic":"325-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Derivatives and Hedging","paragraphs":[{"citation":"325-958-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on recognition by an NFP of the gain or loss on a hedging instrument or a nonhedging derivative instrument, see paragraphs <a href=\"/asc/815/25/#815-25-35-19\" class=\"xref\">815-25-35-19</a> and <a href=\"/asc/815/10/#815-10-35-3\" class=\"xref\">815-10-35-3</a>, respectively.</div></div>","snippet":"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 and 815-10-35-3, respectively.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c866ee782394f096eb6ea59f53c8f1dcf5e7e6bb1073133fc39d696fbaaa09fb","downloaded_from":"2026-09-09T23:47:39.630Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478105","source_sha256":"5f85dec6190c486f5bb8433e2e13fbfd7fe7b87b7e7de5566b5df0f4f573f752"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d290e35b4d22d9fd957329139e2d974fa370a311c99c264b8a7e684ad050669e","downloaded_from":"2026-09-09T23:47:39.630Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478105","source_sha256":"5f85dec6190c486f5bb8433e2e13fbfd7fe7b87b7e7de5566b5df0f4f573f752"}},{"block":null,"heading":"Financial Services—Insurance","paragraphs":[{"citation":"325-958-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For equity securities held by NFPs that conduct insurance activities, see Subtopic <a altsource=\"GUID-232EDB3F-C20D-46E4-A84C-FE59943627E7.ditamap\" class=\"ditamap\">944-325</a>.</div><div class=\"div pending-text\" id=\"d3e98535-112908__GUID-03584059-8E3E-457C-9C07-C9250868DB6F\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2026; (N) December 16, 2026</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/105/10/#105-10-65-10\" class=\"xref\">105-10-65-10</a><a href=\"/updates/asu-2025-12/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2025-12.</a></div></div>","snippet":"For equity securities held by NFPs that conduct insurance activities, see Subtopic 944-325.Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:105-10-65-10Paragraph superseded by Accounting St…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8270daf97d415e736105209764bb30a53e847955085c1cc49ed45eca7f34ccd","downloaded_from":"2026-09-09T23:47:39.630Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478105","source_sha256":"5f85dec6190c486f5bb8433e2e13fbfd7fe7b87b7e7de5566b5df0f4f573f752"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcc4195a14a8758e95706668564229bbec77439f958373994145f53f37e3843d","downloaded_from":"2026-09-09T23:47:39.630Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478105","source_sha256":"5f85dec6190c486f5bb8433e2e13fbfd7fe7b87b7e7de5566b5df0f4f573f752"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7060f2d52dd67a82cf8c199dd4b360b7c6c9f03200971c9abababa130932fb08","downloaded_from":"2026-09-09T23:47:39.630Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478105","source_sha256":"5f85dec6190c486f5bb8433e2e13fbfd7fe7b87b7e7de5566b5df0f4f573f752"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7060f2d52dd67a82cf8c199dd4b360b7c6c9f03200971c9abababa130932fb08","downloaded_from":"2026-09-09T23:47:39.630Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478105","source_sha256":"5f85dec6190c486f5bb8433e2e13fbfd7fe7b87b7e7de5566b5df0f4f573f752"}}