{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/960/#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":"325-960","subtopic_title":"Plan Accounting—Defined Benefit Pension Plans","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Derivatives and Hedging","paragraphs":[{"citation":"325-960-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1BD3F0D4-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For reporting of gains or losses on hedging instruments and nonhedging derivative instruments, see Section <a altsource=\"GUID-4D77B2B7-DC03-4B86-BE95-CE9110255DC8.ditamap\" class=\"ditamap\">815-10-35</a>. </span></span></div></div>","snippet":"For reporting of gains or losses on hedging instruments and nonhedging derivative instruments, see Section 815-10-35.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87dfb63d3fe952ed63ea4671f62a139a140a5ff6f4c20bde787feb530090f6bd","downloaded_from":"2026-09-09T23:48:09.782Z","last_downloaded_at":"2026-09-09T23:48:09.782Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477267","source_sha256":"ac7090ed0ff6e54e1bb1e61a46d0a15ca911a8bba4cc4a78d506981bf2343e96"}},{"citation":"325-960-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1BD3F2D3-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For accounting for nonleveraged inflation-indexed contracts for pension obligations, see paragraph <a href=\"/asc/815/15/#815-15-25-50\" class=\"xref\">815-15-25-50</a>. </span></span></div></div>","snippet":"For accounting for nonleveraged inflation-indexed contracts for pension obligations, see paragraph 815-15-25-50.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3d65c89269b66e637408dce2cbfe98b9bbf78ebfe96db4412a0ff4a2e9125e7","downloaded_from":"2026-09-09T23:48:09.782Z","last_downloaded_at":"2026-09-09T23:48:09.782Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477267","source_sha256":"ac7090ed0ff6e54e1bb1e61a46d0a15ca911a8bba4cc4a78d506981bf2343e96"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd03cafb7a03861dac3a0f5e1584c790026cc80385efa8fb0ebdccd25f8f8935","downloaded_from":"2026-09-09T23:48:09.782Z","last_downloaded_at":"2026-09-09T23:48:09.782Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477267","source_sha256":"ac7090ed0ff6e54e1bb1e61a46d0a15ca911a8bba4cc4a78d506981bf2343e96"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2626aef60526bcdfcd9635f5f7b2bd10bd10d755bdcd51273f06939d9599d148","downloaded_from":"2026-09-09T23:48:09.782Z","last_downloaded_at":"2026-09-09T23:48:09.782Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477267","source_sha256":"ac7090ed0ff6e54e1bb1e61a46d0a15ca911a8bba4cc4a78d506981bf2343e96"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2626aef60526bcdfcd9635f5f7b2bd10bd10d755bdcd51273f06939d9599d148","downloaded_from":"2026-09-09T23:48:09.782Z","last_downloaded_at":"2026-09-09T23:48:09.782Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477267","source_sha256":"ac7090ed0ff6e54e1bb1e61a46d0a15ca911a8bba4cc4a78d506981bf2343e96"}}