Epstein File EFTA01367270: Classified (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367270: Classified (DS10)

Financial RecordDate unavailableEFTA013672701 keyword hits

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This document contains accounting guidance regarding hedge accounting treatment, interest rate caps, and derivative instrument classification for financial reporting purposes. The excerpt discusses how changes in intrinsic value are recognized in comprehensive income and how derivative instruments designated as effective hedges are classified in financial statements.

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classified

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Excerpt 1

changes in the intrinsic value are recognized as part of other comprehensive income For hedge accounting purposes, the Company's interest rate caps are **classified**

Excerpt 2

occurs. 4.7.2 Current versus non-current classification Derivative instruments that are designated as hedges, and are effective hedging instruments, are **classified**