Epstein File EFTA01367200: Classified (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367200: Classified (DS10)

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This document discusses hedge accounting practices and the classification of derivative financial instruments, specifically interest rate swaps and caps designated as cash flow hedges. It addresses the accounting treatment and current versus non-current classification of hedging instruments.

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classified

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Excerpt 1

For hedge accounting purposes, the Company's interest rate swaps/caps are **classified** as cash flow hedges.

Excerpt 2

occurs 4.7.2 Current versus non-current classification Derivative instruments that are designated as hedges, and are effective hedging instruments, are **classified**