# ASC 815-10-S30: Derivatives and Hedging — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/10/#sec-30-initial-measurement)

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## ASC 815-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/815/10/#sec-30-initial-measurement)

SEC content: yes

#### Written Loan Commitments Recorded at Fair Value through Earnings

##### [815-10-S30-1](https://asc.understandingaccounting.org/asc/815/10/#815-10-S30-1)

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See paragraph [815-10-S99-1](https://asc.understandingaccounting.org/asc/815/10/#815-10-S99-1), SAB Topic 5.DD, for SEC Staff views regarding written loan commitments that are accounted for at fair value through earnings.

#### Accounting for Written Options

##### [815-10-S30-2](https://asc.understandingaccounting.org/asc/815/10/#815-10-S30-2)

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See paragraph [815-10-S99-4](https://asc.understandingaccounting.org/asc/815/10/#815-10-S99-4), SEC Observer Comment: Accounting for Written Options