# ASC 325-960-60: Investments—Other — Plan Accounting—Defined Benefit Pension Plans — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/960/#60-relationships)

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## ASC 325-960-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/325/960/#60-relationships)

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#### Derivatives and Hedging

##### [325-960-60-1](https://asc.understandingaccounting.org/asc/325/960/#325-960-60-1)

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For reporting of gains or losses on hedging instruments and nonhedging derivative instruments, see Section 815-10-35.

##### [325-960-60-2](https://asc.understandingaccounting.org/asc/325/960/#325-960-60-2)

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For accounting for nonleveraged inflation-indexed contracts for pension obligations, see paragraph [815-15-25-50](https://asc.understandingaccounting.org/asc/815/15/#815-15-25-50).