# ASC 325-958-60: Investments—Other — Not-for-Profit Entities — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/958/#60-relationships)

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## ASC 325-958-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/325/958/#60-relationships)

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#### Derivatives and Hedging

##### [325-958-60-1](https://asc.understandingaccounting.org/asc/325/958/#325-958-60-1)

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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.

#### Financial Services—Insurance

##### [325-958-60-2](https://asc.understandingaccounting.org/asc/325/958/#325-958-60-2)

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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:

[105-10-65-10](https://asc.understandingaccounting.org/asc/105/10/#105-10-65-10)[Paragraph superseded by Accounting Standards Update No. 2025-12.](https://asc.understandingaccounting.org/updates/asu-2025-12/)