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Derivative Instruments (Tables) | 6 Months Ended
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Jun. 30, 2020
Derivative Instruments [Abstract] |
Outstanding Derivative Instruments With Off-Balance-Sheet Risks |
| As of June 30, 2020 |  | As of December 31, 2019 |
| Notional |  | Fair Value |  | Notional |  | Fair Value |
| Amounts |  | Asset |  | Liability |  | Amounts |  | Asset |  | Liability |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) | $ | 2,432 |  | $ | 245 |  | $ | 839 |  | $ | 2,387 |  | $ | 108 |  | $ | 245 |
Foreign currency contracts (1) |  | 2,904 |  |  | 487 |  |  | 12 |  |  | 2,874 |  |  | 191 |  |  | 51 |
Total cash flow hedges |  | 5,336 |  |  | 732 |  |  | 851 |  |  | 5,261 |  |  | 299 |  |  | 296 |
Fair value hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  | 1,170 |  |  | 1 |  |  | 325 |  |  | 1,261 |  |  | 123 |  |  | 203 |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  | 128,298 |  |  | 1,906 |  |  | 154 |  |  | 112,921 |  |  | 1,082 |  |  | 219 |
Foreign currency contracts (1) |  | 181 |  |  | 9 |  |  | - |  |  | 262 |  |  | 1 |  |  | 3 |
Equity market contracts (1) |  | 60,431 |  |  | 1,717 |  |  | 1,357 |  |  | 43,555 |  |  | 1,442 |  |  | 664 |
Credit contracts (1) |  | 59 |  |  | - |  |  | - |  |  | 55 |  |  | - |  |  | - |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GLB direct (2) |  | - |  |  | - |  |  | 3,086 |  |  | - |  |  | 450 |  |  | - |
GLB ceded (2) |  | - |  |  | 571 |  |  | - |  |  | - |  |  | 60 |  |  | 9 |
Reinsurance related (3) |  | - |  |  | - |  |  | 245 |  |  | - |  |  | - |  |  | 327 |
Indexed annuity and IUL contracts (2) (4) |  | - |  |  | 664 |  |  | 2,272 |  |  | - |  |  | 927 |  |  | 2,585 |
Total derivative instruments | $ | 195,475 |  | $ | 5,600 |  | $ | 8,290 |  | $ | 163,315 |  | $ | 4,384 |  | $ | 4,306 |
(1)Reported in derivative investments and other liabilities on our Consolidated Balance Sheets. (2)Reported in other assets and other liabilities on our Consolidated Balance Sheets. (3)Reported in reinsurance related embedded derivatives on our Consolidated Balance Sheets. (4)Reported in future contract benefits on our Consolidated Balance Sheets.
Maturity Of The Notional Amounts Of Derivative Financial Instruments |
| Remaining Life as of June 30, 2020 |
| Less Than |  | 1 - 5 |  | 6 - 10 |  | 11 - 30 |  | Over 30 |  |  |
| 1 Year |  | Years |  | Years |  | Years |  | Years |  | Total |
Interest rate contracts (1) | $ | 15,008 |  | $ | 52,698 |  | $ | 27,065 |  | $ | 35,416 |  | $ | 1,713 |  | $ | 131,900 |
Foreign currency contracts (2) |  | 118 |  |  | 386 |  |  | 1,002 |  |  | 1,579 |  |  | - |  |  | 3,085 |
Equity market contracts |  | 31,022 |  |  | 17,829 |  |  | 4,907 |  |  | 12 |  |  | 6,661 |  |  | 60,431 |
Credit contracts |  | - |  |  | 59 |  |  | - |  |  | - |  |  | - |  |  | 59 |
Total derivative instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
with notional amounts | $ | 46,148 |  | $ | 70,972 |  | $ | 32,974 |  | $ | 37,007 |  | $ | 8,374 |  | $ | 195,475 |
(1)As of June 30, 2020, the latest maturity date for which we were hedging our exposure to the variability in future cash flows for these instruments was April 20, 2067. (2)As of June 30, 2020, the latest maturity date for which we were hedging our exposure to the variability in future cash flows for these instruments was June 17, 2050.
Cumulative Basis Adjustments For Fair Value Hedges |
|  |  |  |  |  |  |  | Cumulative Fair Value |  |
|  |  |  |  |  |  |  | Hedging Adjustment |  |
|  |  |  |  |  |  |  | Included in the |  |
| Amortized Cost of the |  |  | Amortized Cost of the |  |
| Hedged |  |  | Hedged |  |
| Assets / (Liabilities) |  |  | Assets / (Liabilities) |  |
| As of |  | As of |  |  | As of |  | As of |  |
| June 30, |  | December 31, |  |  | June 30, |  | December 31, |  |
| 2020 |  | 2019 |  |  | 2020 |  | 2019 |  |
Line Item in the Consolidated Balance Sheets in |  |  |  |  |  |  |  |  |  |  |  |  |  |
which the Hedged Item is Included |  |  |  |  |  |  |  |  |  |  |  |  |  |
AFS fixed maturity securities, at fair value | $ | 884 |  | $ | 776 |  |  | $ | 323 |  | $ | 202 |  |
Long-term debt (1) |  | (948 | ) |  | (1,035 | ) |  |  | (73 | ) |  | (160 | ) |
(1)The balance includes $(377) million and $(118) million of unamortized adjustments from discontinued hedges as of June 30, 2020, and December 31, 2019, respectively.
Change In Our Unrealized Gain On Derivative Instruments In Accumulated OCI |
| For the Six |
| Months Ended |
| June 30, |
| 2020 |  | 2019 |
Unrealized Gain (Loss) on Derivative Instruments |  |  |  |  |  |
Balance as of beginning-of-year | $ | (11 | ) | $ | 139 |
Other comprehensive income (loss): |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |
Interest rate contracts |  | (461 | ) |  | (119 | )
Foreign currency contracts |  | 269 |  |  | 87 |
Change in foreign currency exchange rate adjustment |  | 97 |  |  | (5 | )
Change in DAC, VOBA, DSI and DFEL |  | (116 | ) |  | (5 | )
Income tax benefit (expense) |  | 43 |  |  | 8 |
Less: |  |  |  |  |  |
Reclassification adjustment for gains (losses) |  |  |  |  |  |
included in net income (loss): |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |
Interest rate contracts (1) |  | 1 |  |  | 2 |
Interest rate contracts (2) |  | (8 | ) |  | (1 | )
Foreign currency contracts (1) |  | 22 |  |  | 15 |
Foreign currency contracts (3) |  | 8 |  |  | 4 |
Associated amortization of DAC, VOBA, DSI and DFEL |  | (19 | ) |  | (2 | )
Income tax benefit (expense) |  | (1 | ) |  | (4 | )
Balance as of end-of-period | $ | (182 | ) | $ | 91 |
(1)The OCI offset is reported within net investment income on our Consolidated Statements of Comprehensive Income (Loss). (2)The OCI offset is reported within interest and debt expense on our Consolidated Statements of Comprehensive Income (Loss). (3)The OCI offset is reported within realized gain (loss) on our Consolidated Statements of Comprehensive Income (Loss).
Effects Of Qualifying And Non-Qualifying Hedges |
| Gain (Loss) Recognized in Income |
| For the Three Months Ended June 30, |
| 2020 |  | 2019 |
| Realized |  | Net |  | Interest |  | Realized |  | Net |  | Interest |
| Gain |  | Investment |  | and Debt |  | Gain |  | Investment |  | and Debt |
| (Loss) |  | Income |  | Expense |  | (Loss) |  | Income |  | Expense |
Total Line Items in which |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
the Effects of Fair Value or |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash Flow Hedges are Recorded | $ | (647 | ) | $ | 1,172 |  | $ | 84 |  | $ | (117 | ) | $ | 1,355 |  | $ | 70 |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedged items |  | - |  |  | (6 | ) |  | 5 |  |  | - |  |  | 34 |  |  | (49 | )
Derivatives designated as |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging instruments |  | - |  |  | 6 |  |  | (5 | ) |  | - |  |  | (34 | ) |  | 49 |
Gain or (loss) on cash flow |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | - |  |  | 1 |  |  | (5 | ) |  | - |  |  | 1 |  |  | - |
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | 7 |  |  | 11 |  |  | - |  |  | 3 |  |  | 8 |  |  | - |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  | 19 |  |  | - |  |  | - |  |  | 569 |  |  | - |  |  | - |
Equity market contracts |  | (1,454 | ) |  | - |  |  | - |  |  | 45 |  |  | - |  |  | - |
Credit contracts |  | (1 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GLB |  | 1,353 |  |  | - |  |  | - |  |  | (371 | ) |  | - |  |  | - |
Reinsurance related |  | (382 | ) |  | - |  |  | - |  |  | (133 | ) |  | - |  |  | - |
Indexed annuity and IUL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
contracts |  | (527 | ) |  | - |  |  | - |  |  | (110 | ) |  | - |  |  | - |
‎
| Gain (Loss) Recognized in Income |
| For the Six Months Ended June 30, |
| 2020 |  | 2019 |
| Realized |  | Net |  | Interest |  | Realized |  | Net |  | Interest |
| Gain |  | Investment |  | and Debt |  | Gain |  | Investment |  | and Debt |
| (Loss) |  | Income |  | Expense |  | (Loss) |  | Income |  | Expense |
Total Line Items in which |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
the Effects of Fair Value or |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash Flow Hedges are Recorded | $ | (671 | ) | $ | 2,547 |  | $ | 152 |  | $ | (480 | ) | $ | 2,606 |  | $ | 141 |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedged items |  | - |  |  | 121 |  |  | 87 |  |  | - |  |  | 58 |  |  | (83 | )
Derivatives designated as |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging instruments |  | - |  |  | (121 | ) |  | (87 | ) |  | - |  |  | (58 | ) |  | 83 |
Gain or (loss) on cash flow |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | - |  |  | 1 |  |  | (8 | ) |  | - |  |  | 2 |  |  | (1 | )
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | 8 |  |  | 22 |  |  | - |  |  | 4 |  |  | 15 |  |  | - |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  | 2,169 |  |  | - |  |  | - |  |  | 926 |  |  | - |  |  | - |
Equity market contracts |  | (384 | ) |  | - |  |  | - |  |  | (413 | ) |  | - |  |  | - |
Credit contracts |  | (5 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GLB |  | (3,016 | ) |  | - |  |  | - |  |  | (85 | ) |  | - |  |  | - |
Reinsurance related |  | 82 |  |  | - |  |  | - |  |  | (307 | ) |  | - |  |  | - |
Indexed annuity and IUL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
contracts |  | 501 |  |  | - |  |  | - |  |  | (349 | ) |  | - |  |  | - |
Open Credit Default Swap Liabilities |
As of June 30, 2020 |
|  |  |  |  |  |  |  | Credit |  |  |  |  |  |  |  |  |
|  |  |  | Reason |  | Nature |  | Rating of |  | Number |  |  |  |  | Maximum |
|  |  |  | for |  | of | Underlying | of |  | Fair |  | Potential |
Credit Contract Type |  | Maturity |  | Entering |  | Recourse | Obligation (1) | Instruments |  | Value (2) |  | Payout |
Basket credit default swaps |  | 6/20/2025 |  | (3) |  | (4) |  | BBB+ |  | 1 |  | $ | 1 |  | $ | 59 |
As of December 31, 2019 |
|  |  |  |  |  |  |  | Credit |  |  |  |  |  |  |  |  |
|  |  |  | Reason |  | Nature |  | Rating of |  | Number |  |  |  |  | Maximum |
|  |  |  | for |  | of | Underlying | of |  | Fair |  | Potential |
Credit Contract Type |  | Maturity |  | Entering |  | Recourse | Obligation (1) | Instruments |  | Value (2) |  | Payout |
Basket credit default swaps |  | 12/20/2024 |  | (3) |  | (4) |  | BBB+ |  | 1 |  | $ | 1 |  | $ | 55 |
(1)Represents average credit ratings based on the midpoint of the applicable ratings among Moody’s, S&P and Fitch Ratings, as scaled to the corresponding S&P ratings. (2)Broker quotes are used to determine the market value of our credit default swaps. (3)Credit default swaps were entered into in order to hedge the liability exposure on certain variable annuity products. (4)Sellers do not have the right to demand indemnification or compensation from third parties in case of a loss (payment) on the contract.
Collateral Support Agreements |
|  | As of |  |  | As of |
| June 30, | December 31,
|  | 2020 |  |  | 2019 |
Maximum potential payout |  | $ | 59 |  |  | $ | 55 |
Less: Counterparty thresholds |  |  | - |  |  |  | - |
Maximum collateral potentially required to post |  | $ | 59 |  |  | $ | 55 |
Schedule Of Collateral Amounts With Rights To Reclaim Or Obligation To Return Cash |
|  | As of June 30, 2020 |  | As of December 31, 2019 |
|  | Collateral |  | Collateral |  | Collateral |  | Collateral |
|  | Posted by |  | Posted by |  | Posted by |  | Posted by |
S&P |  | Counter- |  | LNC |  | Counter- |  | LNC |
Credit |  | Party |  | (Held by |  | Party |  | (Held by |
Rating of |  | (Held by |  | Counter- |  | (Held by |  | Counter- |
Counterparty |  | LNC) |  | Party) |  | LNC) |  | Party) |
AA- |  | $ | 615 |  | $ | (567 | ) | $ | 441 |  | $ | (167 | )
A+ |  |  | 1,407 |  |  | (653 | ) |  | 555 |  |  | (339 | )
A |  |  | 43 |  |  | - |  |  | 36 |  |  | - |
A- |  |  | 714 |  |  | (368 | ) |  | 355 |  |  | (51 | )
|  | $ | 2,779 |  | $ | (1,588 | ) | $ | 1,387 |  | $ | (557 | )
Schedule Of Offsetting Assets And Liabilities |
|  | As of June 30, 2020 |
|  |  |  |  |  | Embedded |  |  |  |
|  | Derivative |  |  | Derivative |  |  |  |
|  | Instruments |  |  | Instruments |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized assets |  | $ | 4,131 |  |  | $ | 1,235 |  |  | $ | 5,366 |
Gross amounts offset |  |  | (1,174 | ) |  |  | - |  |  |  | (1,174 | )
Net amount of assets |  |  | 2,957 |  |  |  | 1,235 |  |  |  | 4,192 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (2,779 | ) |  |  | - |  |  |  | (2,779 | )
Non-cash collateral |  |  | - |  |  |  | - |  |  |  | - |
Net amount |  | $ | 178 |  |  | $ | 1,235 |  |  | $ | 1,413 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized liabilities |  | $ | 1,950 |  |  | $ | 5,603 |  |  | $ | 7,553 |
Gross amounts offset |  |  | (233 | ) |  |  | - |  |  |  | (233 | )
Net amount of liabilities |  |  | 1,717 |  |  |  | 5,603 |  |  |  | 7,320 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (1,588 | ) |  |  | - |  |  |  | (1,588 | )
Non-cash collateral |  |  | - |  |  |  | - |  |  |  | - |
Net amount |  | $ | 129 |  |  | $ | 5,603 |  |  | $ | 5,732 |
|  | As of December 31, 2019 |
|  |  |  |  |  | Embedded |  |  |  |
|  | Derivative |  |  | Derivative |  |  |  |
|  | Instruments |  |  | Instruments |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized assets |  | $ | 2,619 |  |  | $ | 1,437 |  |  | $ | 4,056 |
Gross amounts offset |  |  | (708 | ) |  |  | - |  |  |  | (708 | )
Net amount of assets |  |  | 1,911 |  |  |  | 1,437 |  |  |  | 3,348 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (1,387 | ) |  |  | - |  |  |  | (1,387 | )
Non-cash collateral |  |  | (242 | ) |  |  | - |  |  |  | (242 | )
Net amount |  | $ | 282 |  |  | $ | 1,437 |  |  | $ | 1,719 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized liabilities |  | $ | 1,005 |  |  | $ | 2,921 |  |  | $ | 3,926 |
Gross amounts offset |  |  | (138 | ) |  |  | - |  |  |  | (138 | )
Net amount of liabilities |  |  | 867 |  |  |  | 2,921 |  |  |  | 3,788 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (557 | ) |  |  | - |  |  |  | (557 | )
Non-cash collateral |  |  | - |  |  |  | - |  |  |  | - |
Net amount |  | $ | 310 |  |  | $ | 2,921 |  |  | $ | 3,231 |

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- Definition Presents in tabular form the change in unrealized gain (loss) on derivative instruments in accumulated other comprehensive income. + References No definition available. + Details
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- Definition Details in tabular form of the collateral posted by the counterparty and the entity associated with collateral support agreements. + References No definition available. + Details
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- Definition Schedule of collateral amounts with rights to reclaim or obligation to return cash based on the S&P credit rating of counterparty. + References No definition available. + Details
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- Definition Schedule of offsetting assets and liabilities related to derivative instruments, embedded derivative instruments, securities lending transactions and reverse repurchase agreements. + References No definition available. + Details
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- Definition Tabular disclosure of credit derivatives which includes information by sellers of credit derivatives, about each credit derivative, or each group of similar credit derivatives, including (a) the nature of the credit derivative - its term, how it arose, the events or circumstances that would require the seller to perform under the credit derivative, and the current status of the payment/performance risk of the credit derivative; (b) the maximum potential amount of future payments (undiscounted) the seller could be required to make under the credit derivative; (c) the current fair value of the credit derivative; and (d) the nature of any recourse provisions under the credit derivative, and any assets held either as collateral or by third parties. A credit derivative is a derivative instrument (1) in which one or more of its underlyings are related to the credit risk of a specified entity (or a group of entities) or an index based on the credit risk of a group of entities and (2) that exposes the seller to potential loss from credit-risk-related events specified in the contract. Examples of credit derivatives within the scope of this paragraph include, but are not limited to, credit default swaps, credit spread options, and credit index products; also includes a hybrid instrument that has an embedded credit derivative (for example, but not limited to, a credit-linked note). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5708773-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5708775-113959 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4L -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5708777-113959 + Details
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- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 + Details
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- Definition Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5580258-113959 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41620-113959 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579245-113959 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41638-113959 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41678-113959 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41641-113959 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(n)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579240-113959 + Details
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- Definition Tabular disclosure for fair value hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
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