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The presentation and disclosure requirements for commodity derivative instruments and hedging activities are the same as non-commodity instruments and hedging strategies. These requirements are discussed in detail in FSP 19 and include the following:
  • Presentation of derivative instruments and hedges on the balance sheet, income statement, statement of cash flows, and statement of other comprehensive income
  • Qualitative and quantitative disclosures
  • Disclosures relating to offsetting and netting of derivative positions
  • Disclosures required for bifurcated embedded derivative instruments

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