Which of the Following Is Not a Disclosure for Derivatives

question 26

Multiple Choice

Which of the following is not a disclosure for derivatives required under SFAS No.133?

• A) Firms must describe their risk management strategy and how particular derivatives
• Help accomplish their hedging objectives.
• B) For fair value and cash flow hedges, firms must disclose the net gain or loss recognized
• In earnings resulting from the hedges' ineffectiveness and the line item on the income statement that includes this net gain or loss.
• C) For cash flow hedges, firms must describe the transactions or events that will result
• In reclassifying gains and losses from other comprehensive income to net income
• And the estimated amount of such reclassifications during the next 12 months.
• D) The specifics of a model that simulates with a 95 percent or other confidence level the minimum, maximum, or average amount of loss that a firm would incur.

Appreciate the role of decomposers in ecosystems and factors influencing their distribution.

Understand the composition and properties of different types of soil.

Identify and describe processes involved in the water cycle and their impacts on soil and ecosystems.

Analyze soil profiles to determine their suitability for various plant types.

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Definitions:

Concern For People

Emphasizes the importance of considering and prioritizing the well-being and interests of individuals within an organization.

Positive Face

A concept in politeness theory referring to an individual's desire to be appreciated and approved by others in social interactions.

Effective Leadership

The ability to inspire and guide individuals or teams to achieve set goals while maintaining morale and productivity.

Pareto Optimality

A state of allocation of resources from which it is impossible to reallocate to make any one individual or preference criterion better off without making at least one individual or preference criterion worse off.