Account 244, Derivative instrument liabilities.

18 C.F.R. § 367.2440
in effectEffective: 2024-07-01
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This account must include the change in the fair value of all derivative instrument liabilities not designated as cash flow or fair value hedges. Account 426.5, Other deductions (§ 367.4265), must be debited or credited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument.

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