The document outlines the company's use of derivative financial instruments, such as interest rate swaps and caps, for hedging interest rate risks. It details the initial recognition, subsequent measurement, and accounting treatment of these derivatives, including their classification as cash flow hedges and the criteria for hedge accounting. The document also covers the classification of derivatives as current or non-current based on the underlying hedged item.
documents/vol00010-efta01367200-pdf.pdf
{"title":"Derivative Financial Instruments and Hedge Accounting","document_date":"2015-07-20","document_type":"financial","document_subtype":"financial statement","key_organizations":["The Company"],"reference_numbers":["DB-SDNY-0058728","SDNY_GM_00204912","EFTA01367200"]}