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Deloitte Guidance

815-10-50 Disclosure — Deloitte Q&As

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Gain/Loss Disclosure for a Derivative Designated as a Hedging Instrument for Only a Portion of the Reporting Period — 815-10-50 (Q&A 01) Deleted — 815-10-50 (Q&A 01A)Tabular Disclosure of a Derivative Contract With a Portion Classified as Short Term and a Portion Classified as Long Term — 815-10-50 (Q&A 02) Deleted — 815-10-50 (Q&A 02A)Presentation of Proportionate Hedges Within the Tabular Disclosures — 815-10-50 (Q&A 03) Deleted — 815-10-50 (Q&A 03A)Derivative Contracts Subject to Liquidity Disclosure Requirements — 815-10-50 (Q&A 04) Deleted — 815-10-50 (Q&A 04A)Credit-Risk-Related Contingent Features — 815-10-50 (Q&A 05) Deleted — 815-10-50 (Q&A 05A)Derivative Liquidity Disclosures: Meaning of Net Liability Position — 815-10-50 (Q&A 06) Deleted — 815-10-50 (Q&A 06A)Letters of Credit — 815-10-50 (Q&A 07) Deleted — 815-10-50 (Q&A 07A)Letters of Credit — 815-10-50 (Q&A 08) Deleted — 815-10-50 (Q&A 08A)Derivative Liquidity Disclosures: Consideration of Nonderivative Positions in the Determination of Liquidity Exposure — 815-10-50 (Q&A 09) Deleted — 815-10-50 (Q&A 09A)Derivative Liquidity Disclosures: Existence of Multiple Credit-Risk-Related Contingent Features — 815-10-50 (Q&A 10) Deleted — 815-10-50 (Q&A 10A)Tabular Disclosure of Derivatives Subject to Net Presentation in the Statement of Financial Position — 815-10-50 (Q&A 11) Deleted — 815-10-50 (Q&A 11A)Tabular Disclosure of Derivatives Subject to Net Presentation in the Statement of Financial Position — 815-10-50 (Q&A 12) Deleted — 815-10-50 (Q&A 12A)Disclosures: SEC Registrants — 815-10-50 (Q&A 13) Deleted — 815-10-50 (Q&A 13A)Whether Income Statement Hedging Disclosure Requirements Apply to All Hedging Positions Open During a Period — 815-10-50 (Q&A 14) Deleted — 815-10-50 (Q&A 14A)Disclosure: Trading Derivative Presentation — 815-10-50 (Q&A 15)Deleted — 815-10-50 (Q&A 15A)Deleted — 815-10-50 (Q&A 16A)