# ASC 815-954-50: Derivatives and Hedging — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/954/#50-disclosure)

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## ASC 815-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/815/954/#50-disclosure)

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##### [815-954-50-1](https://asc.understandingaccounting.org/asc/815/954/#815-954-50-1)

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Paragraph [815-30-50-2](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-2) discusses requirements to report changes in the components of [comprehensive income](https://asc.understandingaccounting.org/glossary/c/#comprehensive-income "The change in equity (net assets) of a business entity during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Comprehensive income comprises both of the following:All components of net incomeAll components of other comprehensive income.") pursuant to paragraphs [220-10-45-14 through 45-14A](https://asc.understandingaccounting.org/asc/220/10/#220-10-45-14). Although not-for-profit, business-oriented health care entities are not subject to the requirements of Subtopic 220-10, this Subtopic requires those entities to separately disclose the beginning and ending accumulated derivative gain or loss that has been excluded from the [performance indicator](https://asc.understandingaccounting.org/glossary/p/#performance-indicator "A performance indicator reports results of operations. A performance indicator and the income from continuing operations reported by for-profit health care entities generally are consistent, except for transactions that clearly are not applicable to one kind of entity (for example, for-profit health care entities typically would not receive contributions, and not-for-profit health care entities would not award stock compensation). That is, a performance indicator is analogous to income from continuing operations of a for-profit entity.") (see also paragraphs

[954-220-45-5 through 45-8](https://asc.understandingaccounting.org/asc/220/954/#220-954-45-5)

), the related net change associated with current period hedging transactions, and the net amount of any reclassifications into the performance indicator in a manner similar to that described in paragraph [815-30-50-2](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-2). Similarly, this Subtopic requires not-for-profit health care entities to provide disclosures that are analogous to those required by paragraphs

[815-30-50-1 through 50-3](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-1)

and [815-35-50-2](https://asc.understandingaccounting.org/asc/815/35/#815-35-50-2) for for-profit entities, including the disclosure of anticipated reclassifications into the performance indicator of gains and losses that have been excluded from that measure and reported in accumulated derivative gain or loss as of the reporting date.

##### [815-954-50-2](https://asc.understandingaccounting.org/asc/815/954/#815-954-50-2)

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Paragraph [815-10-50-4G](https://asc.understandingaccounting.org/asc/815/10/#815-10-50-4G) discusses how certain other disclosures required by Topic 815 should be applied by not-for-profit, business-oriented health care entities.