Epstein File EFTA01366842: Construction and Recording (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01366842: Construction and Recording (DS10)

Financial RecordDecember 31, 2014EFTA013668421 keyword hits

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The document discusses financial recording practices, specifically how loans are recorded at amortized cost and how derivative instruments are recorded on balance sheets. It references accounting practices as of December 31, 2014, and notes that hedge accounting was not applied.

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recording construction

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Excerpt 1

The loans are **recorded** at amortized cost.

Excerpt 2

Amortization of commitment fees is **recorded** in other expenses As of December 31, 2014, these fees have been fully amortized.

Excerpt 3

Derivatives All derivative instruments are **recorded** on the combined balance sheet at fair value As hedge accounting has not been applied, the movement