Special Application of Hedge Accounting to Financial Instruments Referencing LIBOR
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2024-Q2.
3 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「Of the hedging relationships described above, the special treatment prescribed in Practical Response Report No. 40, “Treatment of Hedge Accounting for Hedging Relationships for Financial Instruments Referencing LIBOR” (17 March 2022), is applied to all hedging relationships within the scope of that report.」
The Bank continues to apply the special treatment under Practical Response Report No. 40 to hedging relationships for financial instruments referencing LIBOR. - FY2023-Q2First statedAnnual report
「Of the hedging relationships described above, the special treatment prescribed in Practical Response Report No. 40, “Treatment of Hedge Accounting for Hedging Relationships for Financial Instruments Referencing LIBOR” (17 March 2022), is applied to all hedging relationships within the scope of that report.」
The special accounting treatment under Practical Response Report No. 40 is applied to hedging relationships for financial instruments referencing LIBOR.