XML 42 R31.htm IDEA: XBRL DOCUMENT v3.10.0.1

Derivative Contracts (Tables)

9 Months Ended

Sep. 30, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Fair Value of Derivative Instruments

The following tables summarize information on the location and amounts of derivative fair values on the consolidated balance sheet as at September 30, 2018 and December 31, 2017:

				As at September 30, 2018								As at December 31, 2017
Derivatives Not Designated as Hedging Instruments Under ASC 815		Balance Sheet Location		Notional Amount				Fair Value				Notional Amount				Fair Value
				($ in millions)								($ in millions)
Foreign Exchange Contracts		Derivatives at Fair Value		$	661.5			$	7.0			$	577.7			$	5.0
Foreign Exchange Contracts		Liabilities under Derivative Contracts		$	544.4			$	(3.1	)	(1)	$	173.9			$	(1.0	)

⁽¹⁾  Net of $0.5 million cash collateral (December 31, 2017 — $0.6 million).

				As at September 30, 2018								As at December 31, 2017
Derivatives Designated as Hedging Instruments Under ASC 815		Balance Sheet Location		Notional Amount				Fair Value				Notional Amount				Fair Value
				($ in millions)								($ in millions)
Foreign Exchange Contracts		Derivatives at Fair Value		$	30.9			$	(0.6	)		$	60.6			$	1.4

Gain/(Loss) Recognized in Income on Derivative

The following table provides the unrealized and realized gains recorded in the statements of operations and other comprehensive income for derivatives that are not designated or designated as hedging instruments under ASC 815 - “Derivatives and Hedging” for the three and nine months ended September 30, 2018 and 2017.

						Amount of Gain Recognized on Derivatives
						Three Months Ended						Nine Months Ended
			Location of Gain Recognized on Derivatives			September 30, 2018			September 30, 2017			September 30, 2018			September 30, 2017
Derivatives not designated as hedges						($ in millions)						($in millions)
Foreign Exchange Contracts			Change in Fair Value of Derivatives			7.2			4.5			(15.4	)		25.2
Derivatives designated as hedges
Foreign Exchange Contracts			General, administrative and corporate expenses			(2.7	)		1.2			0.3			2.4
Foreign Exchange Contracts			Net change from current period hedged transactions			(0.5	)		(0.4	)		(2.2	)		3.3

X

- References

No definition available.

+ Details

Name:	us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624181-113959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5618551-113959

Reference 3: 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

+ Details

Name:	us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration