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20 Hedging—General

ASC 815-20-20 Glossary

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All-in-One Hedge Auction Rate Notes Benchmark Interest Rate Beneficial Interests Cash Flow Hedge Comprehensive Income Contractually Specified Component Credit Risk Derivative Instrument Embedded Derivative Expected Cash Flow Face Amount Fair Value Fair Value Hedge Fed Funds Effective Rate Overnight Index Swap Rate Fed Funds Effective Swap Rate (or Overnight Index Swap Rate)Financial Instrument Financial Statements Are Available to Be Issued Firm Commitment Forecasted Transaction Foreign Exchange Risk Hedged Layer Hybrid Instrument Interest Rate Risk Internal Derivative Intra-entity Derivative LIBOR Swap Rate London Interbank Offered Rate (LIBOR) Swap Rate Make-Whole Provision Market Participants Net Income Noncontrolling Interest Not-for-Profit Entity Notional Amount Orderly Transaction Other Comprehensive Income Prepayable Private Company Probable Public Business Entity Readily Convertible to Cash Related Parties Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate Securities Industry and Financial Markets Association (SIFMA) Municipal Swap Rate Security Spot Rate Stock Appreciation Right Stub Period Stub Rate Time Value of an Option Transaction Underlying