The document provides definitions and explanations related to financial regulations and terms, including 'Hedging Individual ECP,' 'Hedging or Mitigating Commercial Risk,' 'Insurance Company,' and 'Insured Depository Institution.' It outlines the criteria and conditions under which swaps are considered hedging or mitigating commercial risk according to CFTC regulations and other accounting standards.
doj/DataSet10/EFTA01389106.pdf
{"document_type":"legal","key_organizations":["CFTC","Federal Deposit Insurance Corporation"],"reference_numbers":["DB-SDNY-0093401","SDNY_GM_00239585","EFTA01389106"]}