Deloitte
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Chapter 2 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Financial Position

2.6 Derivatives and Hedging

2.6 Derivatives and Hedging

Management needs to evaluate all derivative instruments, regardless of whether they are designated in a hedging relationship, for possible inclusion in the carve-out financial statements. In performing this evaluation, an entity should consider whether a derivative instrument is directly attributable to the carve-out entity.