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15 Embedded Derivatives

ASC 815-15-20 Glossary

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All-in-One Hedge Annuitization Benchmark Interest Rate Commencement Date of the Lease (Commencement Date)Comprehensive Income Contract Credit Derivative Credit Risk Derivative Instrument Embedded Credit Derivative Embedded Derivative Equity Kicker Equity-Indexed Annuity Expected Residual Profit Face Amount Fair Value Fair Value Hedge Financial Instrument Financial Liability Foreign Exchange Risk Hybrid Instrument Interest Rate Risk Lease Lessee Lessor Market Participants Market Risk Benefit Market Value Annuity Net Income New Basis Event Not-for-Profit Entity Notional Amount Orderly Transaction Other Comprehensive Income Payout Phase Periodic Ratchet Design Point-to-Point Design Prepayable Public Business Entity Readily Convertible to Cash Related Parties Remeasurement Event Security Trading Transaction Underlying Underlying Asset Variable Lease Payments