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Equity</em>.</div></div>","snippet":"Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financia…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29a638425c38a3e948a1b50f11e827c50c9c93e1a1e55a40947f89571f49509c","downloaded_from":"2026-09-10T01:36:28.479Z","last_downloaded_at":"2026-09-10T01:36:28.479Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480896","source_sha256":"91492c7445b7248692b5550afc2c97f0419c07d7f150f99fb45a7fd5e332eefd"}},{"citation":"815-15-65-3","para":"65-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-06, <em class=\"ph i\">Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments</em>.</div></div>","snippet":"Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e93c8cf383f5daf583ec2960a17ae809b7ce3e3fa699be86ec650f01ee5c0359","downloaded_from":"2026-09-10T01:36:28.479Z","last_downloaded_at":"2026-09-10T01:36:28.479Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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