You must log in to view this content and have a subscription package that includes this content.
Required subscriptions
- US GAAP
View all / combine content
Entering Into Hedges for Subsidiaries: Parent Hedge of Consolidated Exposure From Transaction at Subsidiary — 815-20-25 (Q&A 01) Deleted — 815-20-25 (Q&A 01A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (1) — 815-20-25 (Q&A 02) Deleted — 815-20-25 (Q&A 02A)Compound Derivatives in Net Investment Hedge — 815-20-25 (Q&A 03) Deleted — 815-20-25 (Q&A 03A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (2) — 815-20-25 (Q&A 04) Deleted — 815-20-25 (Q&A 04A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (3) — 815-20-25 (Q&A 05) Deleted — 815-20-25 (Q&A 05A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (4) — 815-20-25 (Q&A 06) Deleted — 815-20-25 (Q&A 06A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (5) — 815-20-25 (Q&A 07) Deleted — 815-20-25 (Q&A 07A)Derivative Entered Into With Equity Method Investee — 815-20-25 (Q&A 08) Deleted — 815-20-25 (Q&A 08A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (6) — 815-20-25 (Q&A 09) Deleted — 815-20-25 (Q&A 09A)Overview: Fair Value Hedging — 815-20-25 (Q&A 10) Deleted — 815-20-25 (Q&A 10A)What Is Effectiveness? — 815-20-25 (Q&A 11) Deleted — 815-20-25 (Q&A 11A)Documentation Requirements — 815-20-25 (Q&A 12) Deleted — 815-20-25 (Q&A 12A)Expectation of Effectiveness Based on Shorter Period — 815-20-25 (Q&A 13) Deleted — 815-20-25 (Q&A 13A)Hedge Designation Upon Emergence From Bankruptcy — 815-20-25 (Q&A 14) Deleted — 815-20-25 (Q&A 14A)Sources of Ineffectiveness — 815-20-25 (Q&A 15) Deleted — 815-20-25 (Q&A 15A)Assessment of Effectiveness: General — 815-20-25 (Q&A 16) Deleted — 815-20-25 (Q&A 16A)Evaluation of Effectiveness at Hedge Inception — 815-20-25 (Q&A 17) Deleted — 815-20-25 (Q&A 17A)Frequency of Effectiveness Assessment — 815-20-25 (Q&A 18) Deleted — 815-20-25 (Q&A 18A)Effectiveness Assessment: Need for Redesignation If Hedge Is Ineffective Retrospectively but Expected to Be Highly Effective Prospectively — 815-20-25 (Q&A 19) Deleted — 815-20-25 (Q&A 19A)Written Covered Call Strategies — 815-20-25 (Q&A 20) Deleted — 815-20-25 (Q&A 20A)Hedging With Costless Collars — 815-20-25 (Q&A 21) Deleted — 815-20-25 (Q&A 21A)Combination of Options — Timing of Written Option Test — 815-20-25 (Q&A 22) Deleted — 815-20-25 (Q&A 22A) Termination Option in a Swap — 815-20-25 (Q&A 23) Deleted — 815-20-25 (Q&A 23A) Swap With “Fair Value” Termination Option — 815-20-25 (Q&A 24) Deleted — 815-20-25 (Q&A 24A)Written Option Embedded in Swap Is Cancelled — Qualify for Hedging — 815-20-25 (Q&A 25) Deleted — 815-20-25 (Q&A 25A)Knock-Out Swap — Qualify for Hedging — 815-20-25 (Q&A 26) Deleted — 815-20-25 (Q&A 26A)Hedging — Determining Whether a Combination of Options Can Be Used as the Hedging Instrument — 815-20-25 (Q&A 27) Deleted — 815-20-25 (Q&A 27A) Limits to Risks/Exposures That May Be Hedged — 815-20-25 (Q&A 28) Deleted — 815-20-25 (Q&A 28A)Hedging a Foreign-Currency-Denominated Asset or Liability — 815-20-25 (Q&A 29) Deleted — 815-20-25 (Q&A 29A)Firm Commitment: Definition — 815-20-25 (Q&A 30) Deleted — 815-20-25 (Q&A 30A)Firm Commitment With an Equity Method Investee — 815-20-25 (Q&A 31) Deleted — 815-20-25 (Q&A 31A)Portfolio Hedging — 815-20-25 (Q&A 32) Deleted — 815-20-25 (Q&A 32A)Partial Term Hedging — 815-20-25 (Q&A 33) Deleted — 815-20-25 (Q&A 33A)Hedging a Proportion of an Item — 815-20-25 (Q&A 34) Deleted — 815-20-25 (Q&A 34A)Hedge of Selected Cash Flows on a Fixed-Rate Debt Instrument — 815-20-25 (Q&A 35) Deleted — 815-20-25 (Q&A 35A)Hedging Prepayments in a Debt Security — 815-20-25 (Q&A 36) Deleted — 815-20-25 (Q&A 36A)Hedging an HTM Security — 815-20-25 (Q&A 37) Deleted — 815-20-25 (Q&A 37A)Hedging a Component of a Nonfinancial Asset or Liability — 815-20-25 (Q&A 38) Deleted — 815-20-25 (Q&A 38A)Interest Rate Risk: Definition — 815-20-25 (Q&A 39) Deleted — 815-20-25 (Q&A 39A)Hedging With a Nonbenchmark Swap — 815-20-25 (Q&A 40) Deleted — 815-20-25 (Q&A 40A)Overview: Cash Flow Hedging — 815-20-25 (Q&A 41) Deleted — 815-20-25 (Q&A 41A)Cash Flow Hedge: Definition — 815-20-25 (Q&A 42) Deleted — 815-20-25 (Q&A 42A)Firm Commitment: Use as Hedging Instrument — 815-20-25 (Q&A 43) Deleted — 815-20-25 (Q&A 43A)Hedging a Group of Prepayable Variable Rate Assets — 815-20-25 (Q&A 44) Deleted — 815-20-25 (Q&A 44A) Measuring Ineffectiveness in a Hedging Relationship in Which Hedge Effectiveness Is Based on the Hedging Option's Terminal Value — 815-20-25 (Q&A 45) Deleted — 815-20-25 (Q&A 45A)Assessing Hedge Effectiveness of a Series of Forecasted Transactions on the Basis of an Option's Terminal Value — 815-20-25 (Q&A 46) Deleted — 815-20-25 (Q&A 46A)Measuring Ineffectiveness in a Hedging Relationship in Which Hedge Effectiveness Is Based on a Purchased Interest Rate Cap's Terminal Value — 815-20-25 (Q&A 47) Deleted — 815-20-25 (Q&A 47A)How to Determine Amounts to Reclass Out of AOCI in a Hedging Relationship in Which Hedge Effectiveness Is Based on an Interest Rate Cap's Terminal Value — 815-20-25 (Q&A 48) Deleted — 815-20-25 (Q&A 48A)Determining Whether the Effectiveness of a Hedge of Foreign Currency Risk Can Be Based on a Purchased Option's Terminal Value — 815-20-25 (Q&A 49) Deleted — 815-20-25 (Q&A 49A)Hedging a Forecasted Commodity Purchase When the Effectiveness of the Hedging Relationship Is Based on the Purchased Option's Terminal Value — Example — 815-20-25 (Q&A 50) Deleted — 815-20-25 (Q&A 50A)Deleted — 815-20-25 (Q&A 51) Deleted — 815-20-25 (Q&A 51A)Interest Rate Cap Hedging Variable-Rate Debt When Hedge Effectiveness Is Based on the Cap's Terminal Value — Example — 815-20-25 (Q&A 52) Deleted — 815-20-25 (Q&A 52A) Purchased Option Hedging Forecasted Foreign-Currency-Denominated Purchase of Inventory When Hedge Effectiveness Is Based on the Option's Terminal Value — Example — 815-20-25 (Q&A 53) Deleted — 815-20-25 (Q&A 53A)Hedging a Net Exposure — 815-20-25 (Q&A 54) Deleted — 815-20-25 (Q&A 54A)Forecasted Transaction: Definition — 815-20-25 (Q&A 55) Deleted — 815-20-25 (Q&A 55A)Assumption of No Ineffectiveness When Debt Is Indexed to Other Than Benchmark — 815-20-25 (Q&A 56) Deleted — 815-20-25 (Q&A 56A)Hedging Purchase of Raw Materials and Sale of Finished Product — 815-20-25 (Q&A 57) Deleted — 815-20-25 (Q&A 57A)Hedging Foreign Currency Risk in Forecasted Purchases/Sales — 815-20-25 (Q&A 58) Deleted — 815-20-25 (Q&A 58A)Option/Warrant Hedging Purchase of Security — 815-20-25 (Q&A 59) Deleted — 815-20-25 (Q&A 59A)Deleted — 815-20-25 (Q&A 60) Hedged Forecasted Issuance of 10-Year Debt When an Entity Issues 5-Year Debt— 815-20-25 (Q&A 61) Deleted — 815-20-25 (Q&A 61A)Qualifying for Hedging a Group of Transactions — 815-20-25 (Q&A 62) Deleted — 815-20-25 (Q&A 62A)Permissibility of Hedging a Forecasted Transaction Between an Entity and Its Equity Method Investee — 815-20-25 (Q&A 63) Deleted — 815-20-25 (Q&A 63A)Hedge of an Intercompany Forecasted Transaction — 815-20-25 (Q&A 64) Deleted — 815-20-25 (Q&A 64A)Hedging a Component of a Forecasted Inventory Purchase — 815-20-25 (Q&A 65) Deleted — 815-20-25 (Q&A 65A)Cash Flow Hedge of Forecasted Foreign-Currency-Denominated Cash Flows — 815-20-25 (Q&A 66) Deleted — 815-20-25 (Q&A 66A)Hedging the Benchmark Rate in a Non-Benchmark-Based Item — 815-20-25 (Q&A 67) Deleted — 815-20-25 (Q&A 67A)Permissibility of Hedging Interest Rate Risk When the Rate Is Reset on the Basis of Dutch Auctions — 815-20-25 (Q&A 68) Deleted — 815-20-25 (Q&A 68A)Overview: Foreign Currency Hedging — 815-20-25 (Q&A 69) Deleted — 815-20-25 (Q&A 69A)Hedging Cash Flow Variability of Forecasted Rollovers of Overnight Deposits Attributable to Changes in the Benchmark Interest Rate — 815-20-25 (Q&A 70) Deleted — 815-20-25 (Q&A 70A)Anticipated/Declared Dividend From Foreign Subsidiary — 815-20-25 (Q&A 71) Deleted — 815-20-25 (Q&A 71A)Foreign Currency Exposure on Forecasted Intercompany Transaction — 815-20-25 (Q&A 72) Deleted — 815-20-25 (Q&A 72A)Fair Value Hedge of a Foreign-Currency-Denominated Fixed-Rate Debt Instrument With a CIRCUS (Combined Interest Rate and Currency Swap) — 815-20-25 (Q&A 73) Fair Value Hedge of a Foreign-Currency-Denominated Fixed-Rate Debt Instrument With a CIRCUS (Combined Interest Rate and Currency Swap) — 815-20-25 (Q&A 73A)Hedging Foreign-Currency-Denominated AFS Securities — 815-20-25 (Q&A 74) Deleted — 815-20-25 (Q&A 74A)Hedge of a Foreign-Currency-Denominated Forecasted Purchase of Inventory — 815-20-25 (Q&A 75) Deleted — 815-20-25 (Q&A 75A)Hedge of Foreign Currency Risk in a Business Combination — 815-20-25 (Q&A 76) Deleted — 815-20-25 (Q&A 76A) Central Risk Management/Central Treasury — 815-20-25 (Q&A 77) Deleted — 815-20-25 (Q&A 77A)Hedge of a Net Investment in a Foreign Operation Using a Forward Contract — 815-20-25 (Q&A 78) Deleted — 815-20-25 (Q&A 78A)Effectiveness: Assessment Versus Measurement — 815-20-25 (Q&A 79) Deleted — 815-20-25 (Q&A 79A)Amortization of Time Value of Options — 815-20-25 (Q&A 80) Deleted — 815-20-25 (Q&A 80A)Reserved — 815-20-25 (Q&A 81) Reserved — 815-20-25 (Q&A 81A)Financing Elements Contained in Interest Rate Swaps Used to Hedge Brokered Certificates of Deposit — Permissibility of Using Shortcut Method — 815-20-25 (Q&A 82) Deleted — 815-20-25 (Q&A 82A)SEC Staff Views — Possible Consequences of Inappropriately Applying the Shortcut Method — 815-20-25 (Q&A 83) Deleted — 815-20-25 (Q&A 83A)Balance Guarantee Swaps — 815-20-25 (Q&A 84) Deleted — 815-20-25 (Q&A 84A)Debt Prepayable Under Tax Law Changes — 815-20-25 (Q&A 85) Deleted — 815-20-25 (Q&A 85A)Use of Mirror Image Options in Hedging Relationships, Including Hedges of Trust Preferred Securities, to Qualify for the Shortcut Method — 815-20-25 (Q&A 86) Deleted — 815-20-25 (Q&A 86A)Impact of Credit Risk on Shortcut Hedges — 815-20-25 (Q&A 87) Deleted — 815-20-25 (Q&A 87A)Shortcut Method: Factors to Consider in the Determination of Whether an Asset or Liability Is Prepayable — 815-20-25 (Q&A 88) Deleted — 815-20-25 (Q&A 88A)General Documentation Requirements — Risk Management Policy — 815-20-25 (Q&A 89) Deleted — 815-20-25 (Q&A 89A)Hedge of Changes in the Fair Value of an Available-for-Sale Equity Security That Are Attributable to Foreign Currency Risk — 815-20-25 (Q&A 90)Deleted — 815-20-25 (Q&A 90A)Deleted — 815-20-25 (Q&A 91A)Deleted — 815-20-25 (Q&A 92A)Deleted — 815-20-25 (Q&A 93A)Deleted — 815-20-25 (Q&A 94A)
Entering Into Hedges for Subsidiaries: Parent Hedge of Consolidated Exposure From Transaction at Subsidiary — 815-20-25 (Q&A 01) Deleted — 815-20-25 (Q&A 01A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (1) — 815-20-25 (Q&A 02) Deleted — 815-20-25 (Q&A 02A)Compound Derivatives in Net Investment Hedge — 815-20-25 (Q&A 03) Deleted — 815-20-25 (Q&A 03A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (2) — 815-20-25 (Q&A 04) Deleted — 815-20-25 (Q&A 04A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (3) — 815-20-25 (Q&A 05) Deleted — 815-20-25 (Q&A 05A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (4) — 815-20-25 (Q&A 06) Deleted — 815-20-25 (Q&A 06A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (5) — 815-20-25 (Q&A 07) Deleted — 815-20-25 (Q&A 07A)Derivative Entered Into With Equity Method Investee — 815-20-25 (Q&A 08) Deleted — 815-20-25 (Q&A 08A)Implementation Issues in Applying the SEC Staff's Remarks at the March 2007 EITF Meeting on Critical-Terms-Match Hedge Accounting (6) — 815-20-25 (Q&A 09) Deleted — 815-20-25 (Q&A 09A)Overview: Fair Value Hedging — 815-20-25 (Q&A 10) Deleted — 815-20-25 (Q&A 10A)What Is Effectiveness? — 815-20-25 (Q&A 11) Deleted — 815-20-25 (Q&A 11A)Documentation Requirements — 815-20-25 (Q&A 12) Deleted — 815-20-25 (Q&A 12A)Expectation of Effectiveness Based on Shorter Period — 815-20-25 (Q&A 13) Deleted — 815-20-25 (Q&A 13A)Hedge Designation Upon Emergence From Bankruptcy — 815-20-25 (Q&A 14) Deleted — 815-20-25 (Q&A 14A)Sources of Ineffectiveness — 815-20-25 (Q&A 15) Deleted — 815-20-25 (Q&A 15A)Assessment of Effectiveness: General — 815-20-25 (Q&A 16) Deleted — 815-20-25 (Q&A 16A)Evaluation of Effectiveness at Hedge Inception — 815-20-25 (Q&A 17) Deleted — 815-20-25 (Q&A 17A)Frequency of Effectiveness Assessment — 815-20-25 (Q&A 18) Deleted — 815-20-25 (Q&A 18A)Effectiveness Assessment: Need for Redesignation If Hedge Is Ineffective Retrospectively but Expected to Be Highly Effective Prospectively — 815-20-25 (Q&A 19) Deleted — 815-20-25 (Q&A 19A)Written Covered Call Strategies — 815-20-25 (Q&A 20) Deleted — 815-20-25 (Q&A 20A)Hedging With Costless Collars — 815-20-25 (Q&A 21) Deleted — 815-20-25 (Q&A 21A)Combination of Options — Timing of Written Option Test — 815-20-25 (Q&A 22) Deleted — 815-20-25 (Q&A 22A) Termination Option in a Swap — 815-20-25 (Q&A 23) Deleted — 815-20-25 (Q&A 23A) Swap With “Fair Value” Termination Option — 815-20-25 (Q&A 24) Deleted — 815-20-25 (Q&A 24A)Written Option Embedded in Swap Is Cancelled — Qualify for Hedging — 815-20-25 (Q&A 25) Deleted — 815-20-25 (Q&A 25A)Knock-Out Swap — Qualify for Hedging — 815-20-25 (Q&A 26) Deleted — 815-20-25 (Q&A 26A)Hedging — Determining Whether a Combination of Options Can Be Used as the Hedging Instrument — 815-20-25 (Q&A 27) Deleted — 815-20-25 (Q&A 27A) Limits to Risks/Exposures That May Be Hedged — 815-20-25 (Q&A 28) Deleted — 815-20-25 (Q&A 28A)Hedging a Foreign-Currency-Denominated Asset or Liability — 815-20-25 (Q&A 29) Deleted — 815-20-25 (Q&A 29A)Firm Commitment: Definition — 815-20-25 (Q&A 30) Deleted — 815-20-25 (Q&A 30A)Firm Commitment With an Equity Method Investee — 815-20-25 (Q&A 31) Deleted — 815-20-25 (Q&A 31A)Portfolio Hedging — 815-20-25 (Q&A 32) Deleted — 815-20-25 (Q&A 32A)Partial Term Hedging — 815-20-25 (Q&A 33) Deleted — 815-20-25 (Q&A 33A)Hedging a Proportion of an Item — 815-20-25 (Q&A 34) Deleted — 815-20-25 (Q&A 34A)Hedge of Selected Cash Flows on a Fixed-Rate Debt Instrument — 815-20-25 (Q&A 35) Deleted — 815-20-25 (Q&A 35A)Hedging Prepayments in a Debt Security — 815-20-25 (Q&A 36) Deleted — 815-20-25 (Q&A 36A)Hedging an HTM Security — 815-20-25 (Q&A 37) Deleted — 815-20-25 (Q&A 37A)Hedging a Component of a Nonfinancial Asset or Liability — 815-20-25 (Q&A 38) Deleted — 815-20-25 (Q&A 38A)Interest Rate Risk: Definition — 815-20-25 (Q&A 39) Deleted — 815-20-25 (Q&A 39A)Hedging With a Nonbenchmark Swap — 815-20-25 (Q&A 40) Deleted — 815-20-25 (Q&A 40A)Overview: Cash Flow Hedging — 815-20-25 (Q&A 41) Deleted — 815-20-25 (Q&A 41A)Cash Flow Hedge: Definition — 815-20-25 (Q&A 42) Deleted — 815-20-25 (Q&A 42A)Firm Commitment: Use as Hedging Instrument — 815-20-25 (Q&A 43) Deleted — 815-20-25 (Q&A 43A)Hedging a Group of Prepayable Variable Rate Assets — 815-20-25 (Q&A 44) Deleted — 815-20-25 (Q&A 44A) Measuring Ineffectiveness in a Hedging Relationship in Which Hedge Effectiveness Is Based on the Hedging Option's Terminal Value — 815-20-25 (Q&A 45) Deleted — 815-20-25 (Q&A 45A)Assessing Hedge Effectiveness of a Series of Forecasted Transactions on the Basis of an Option's Terminal Value — 815-20-25 (Q&A 46) Deleted — 815-20-25 (Q&A 46A)Measuring Ineffectiveness in a Hedging Relationship in Which Hedge Effectiveness Is Based on a Purchased Interest Rate Cap's Terminal Value — 815-20-25 (Q&A 47) Deleted — 815-20-25 (Q&A 47A)How to Determine Amounts to Reclass Out of AOCI in a Hedging Relationship in Which Hedge Effectiveness Is Based on an Interest Rate Cap's Terminal Value — 815-20-25 (Q&A 48) Deleted — 815-20-25 (Q&A 48A)Determining Whether the Effectiveness of a Hedge of Foreign Currency Risk Can Be Based on a Purchased Option's Terminal Value — 815-20-25 (Q&A 49) Deleted — 815-20-25 (Q&A 49A)Hedging a Forecasted Commodity Purchase When the Effectiveness of the Hedging Relationship Is Based on the Purchased Option's Terminal Value — Example — 815-20-25 (Q&A 50) Deleted — 815-20-25 (Q&A 50A)Deleted — 815-20-25 (Q&A 51) Deleted — 815-20-25 (Q&A 51A)Interest Rate Cap Hedging Variable-Rate Debt When Hedge Effectiveness Is Based on the Cap's Terminal Value — Example — 815-20-25 (Q&A 52) Deleted — 815-20-25 (Q&A 52A) Purchased Option Hedging Forecasted Foreign-Currency-Denominated Purchase of Inventory When Hedge Effectiveness Is Based on the Option's Terminal Value — Example — 815-20-25 (Q&A 53) Deleted — 815-20-25 (Q&A 53A)Hedging a Net Exposure — 815-20-25 (Q&A 54) Deleted — 815-20-25 (Q&A 54A)Forecasted Transaction: Definition — 815-20-25 (Q&A 55) Deleted — 815-20-25 (Q&A 55A)Assumption of No Ineffectiveness When Debt Is Indexed to Other Than Benchmark — 815-20-25 (Q&A 56) Deleted — 815-20-25 (Q&A 56A)Hedging Purchase of Raw Materials and Sale of Finished Product — 815-20-25 (Q&A 57) Deleted — 815-20-25 (Q&A 57A)Hedging Foreign Currency Risk in Forecasted Purchases/Sales — 815-20-25 (Q&A 58) Deleted — 815-20-25 (Q&A 58A)Option/Warrant Hedging Purchase of Security — 815-20-25 (Q&A 59) Deleted — 815-20-25 (Q&A 59A)Deleted — 815-20-25 (Q&A 60) Hedged Forecasted Issuance of 10-Year Debt When an Entity Issues 5-Year Debt— 815-20-25 (Q&A 61) Deleted — 815-20-25 (Q&A 61A)Qualifying for Hedging a Group of Transactions — 815-20-25 (Q&A 62) Deleted — 815-20-25 (Q&A 62A)Permissibility of Hedging a Forecasted Transaction Between an Entity and Its Equity Method Investee — 815-20-25 (Q&A 63) Deleted — 815-20-25 (Q&A 63A)Hedge of an Intercompany Forecasted Transaction — 815-20-25 (Q&A 64) Deleted — 815-20-25 (Q&A 64A)Hedging a Component of a Forecasted Inventory Purchase — 815-20-25 (Q&A 65) Deleted — 815-20-25 (Q&A 65A)Cash Flow Hedge of Forecasted Foreign-Currency-Denominated Cash Flows — 815-20-25 (Q&A 66) Deleted — 815-20-25 (Q&A 66A)Hedging the Benchmark Rate in a Non-Benchmark-Based Item — 815-20-25 (Q&A 67) Deleted — 815-20-25 (Q&A 67A)Permissibility of Hedging Interest Rate Risk When the Rate Is Reset on the Basis of Dutch Auctions — 815-20-25 (Q&A 68) Deleted — 815-20-25 (Q&A 68A)Overview: Foreign Currency Hedging — 815-20-25 (Q&A 69) Deleted — 815-20-25 (Q&A 69A)Hedging Cash Flow Variability of Forecasted Rollovers of Overnight Deposits Attributable to Changes in the Benchmark Interest Rate — 815-20-25 (Q&A 70) Deleted — 815-20-25 (Q&A 70A)Anticipated/Declared Dividend From Foreign Subsidiary — 815-20-25 (Q&A 71) Deleted — 815-20-25 (Q&A 71A)Foreign Currency Exposure on Forecasted Intercompany Transaction — 815-20-25 (Q&A 72) Deleted — 815-20-25 (Q&A 72A)Fair Value Hedge of a Foreign-Currency-Denominated Fixed-Rate Debt Instrument With a CIRCUS (Combined Interest Rate and Currency Swap) — 815-20-25 (Q&A 73) Fair Value Hedge of a Foreign-Currency-Denominated Fixed-Rate Debt Instrument With a CIRCUS (Combined Interest Rate and Currency Swap) — 815-20-25 (Q&A 73A)Hedging Foreign-Currency-Denominated AFS Securities — 815-20-25 (Q&A 74) Deleted — 815-20-25 (Q&A 74A)Hedge of a Foreign-Currency-Denominated Forecasted Purchase of Inventory — 815-20-25 (Q&A 75) Deleted — 815-20-25 (Q&A 75A)Hedge of Foreign Currency Risk in a Business Combination — 815-20-25 (Q&A 76) Deleted — 815-20-25 (Q&A 76A) Central Risk Management/Central Treasury — 815-20-25 (Q&A 77) Deleted — 815-20-25 (Q&A 77A)Hedge of a Net Investment in a Foreign Operation Using a Forward Contract — 815-20-25 (Q&A 78) Deleted — 815-20-25 (Q&A 78A)Effectiveness: Assessment Versus Measurement — 815-20-25 (Q&A 79) Deleted — 815-20-25 (Q&A 79A)Amortization of Time Value of Options — 815-20-25 (Q&A 80) Deleted — 815-20-25 (Q&A 80A)Reserved — 815-20-25 (Q&A 81) Reserved — 815-20-25 (Q&A 81A)Financing Elements Contained in Interest Rate Swaps Used to Hedge Brokered Certificates of Deposit — Permissibility of Using Shortcut Method — 815-20-25 (Q&A 82) Deleted — 815-20-25 (Q&A 82A)SEC Staff Views — Possible Consequences of Inappropriately Applying the Shortcut Method — 815-20-25 (Q&A 83) Deleted — 815-20-25 (Q&A 83A)Balance Guarantee Swaps — 815-20-25 (Q&A 84) Deleted — 815-20-25 (Q&A 84A)Debt Prepayable Under Tax Law Changes — 815-20-25 (Q&A 85) Deleted — 815-20-25 (Q&A 85A)Use of Mirror Image Options in Hedging Relationships, Including Hedges of Trust Preferred Securities, to Qualify for the Shortcut Method — 815-20-25 (Q&A 86) Deleted — 815-20-25 (Q&A 86A)Impact of Credit Risk on Shortcut Hedges — 815-20-25 (Q&A 87) Deleted — 815-20-25 (Q&A 87A)Shortcut Method: Factors to Consider in the Determination of Whether an Asset or Liability Is Prepayable — 815-20-25 (Q&A 88) Deleted — 815-20-25 (Q&A 88A)General Documentation Requirements — Risk Management Policy — 815-20-25 (Q&A 89) Deleted — 815-20-25 (Q&A 89A)Hedge of Changes in the Fair Value of an Available-for-Sale Equity Security That Are Attributable to Foreign Currency Risk — 815-20-25 (Q&A 90)Deleted — 815-20-25 (Q&A 90A)Deleted — 815-20-25 (Q&A 91A)Deleted — 815-20-25 (Q&A 92A)Deleted — 815-20-25 (Q&A 93A)Deleted — 815-20-25 (Q&A 94A)