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04 May 2019

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Insights from PwC
Power and utilities by John Smith 04 May 2019 (updated 06 May 2019)

Flipping the switch - Eight key focus areas for power and utilities in 2018

VISIT PwC
Term​ of​ hedge relationship Apply​ new recognition​ and measurement guidance​ to​ hedge relationship? Would​ this​ hedge impact​ the cumulative​ effect adjustment? Apply​ new presentation guidance​ in 2017?
11/1/16 - 4/30/2017 No - the hedge relationship expired before the adoption date No - while the hedge relationship existed at the initial application date, it expired before the adoption date No - the hedge relationship expired before the adoption date
1/2/17 - 4/30/17 No - the hedge relationship expired before the adoption date No - the hedge did not exist at the initial application date and expired before the adoption date No - the hedge relationship expired before the adoption date
11/1/16 - 10/1/17 Yes - the hedge relationship existed at the adoption date Yes - the hedge relationship existed at the initial application date and the adoption date Yes - the hedge relationship existed at the adoption date
Yes - the hedge relationship existed at the adoption date No - while the hedge relationship existed at the adoption date, it did not exist at the initial application date * Yes - the hedge relationship existed at the adoption date
11/1/16 - 4/30/2017 No - the hedge relationship expired before the adoption date No - while the hedge relationship existed at the initial application date, it expired before the adoption date No - the hedge relationship expired before the adoption date
1/2/17 - 4/30/17 No - the hedge relationship expired before the adoption date No - the hedge did not exist at the initial application date and expired before the adoption date No - the hedge relationship expired before the adoption date
11/1/16 - 10/1/17 Yes - the hedge relationship existed at the adoption date Yes - the hedge relationship existed at the initial application date and the adoption date Yes - the hedge relationship existed at the adoption date
Yes - the hedge relationship existed at the adoption date No - while the hedge relationship existed at the adoption date, it did not exist at the initial application date * Yes - the hedge relationship existed at the adoption date
11/1/16 - 4/30/2017 No - the hedge relationship expired before the adoption date No - while the hedge relationship existed at the initial application date, it expired before the adoption date No - the hedge relationship expired before the adoption date
1/2/17 - 4/30/17 No - the hedge relationship expired before the adoption date No - the hedge did not exist at the initial application date and expired before the adoption date No - the hedge relationship expired before the adoption date
11/1/16 - 10/1/17 Yes - the hedge relationship existed at the adoption date Yes - the hedge relationship existed at the initial application date and the adoption date Yes - the hedge relationship existed at the adoption date
Yes - the hedge relationship existed at the adoption date No - while the hedge relationship existed at the adoption date, it did not exist at the initial application date * Yes - the hedge relationship existed at the adoption date
11/1/16 - 4/30/2017 No - the hedge relationship expired before the adoption date No - while the hedge relationship existed at the initial application date, it expired before the adoption date No - the hedge relationship expired before the adoption date
1/2/17 - 4/30/17 No - the hedge relationship expired before the adoption date No - the hedge did not exist at the initial application date and expired before the adoption date No - the hedge relationship expired before the adoption date
11/1/16 - 10/1/17 Yes - the hedge relationship existed at the adoption date Yes - the hedge relationship existed at the initial application date and the adoption date Yes - the hedge relationship existed at the adoption date

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Disclosure requirement Description Amount
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet
$950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(d) Cumulative basis adjustments on discontinued hedges $50
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(d) Cumulative basis adjustments on discontinued hedges $50
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(d) Cumulative basis adjustments on discontinued hedges $50
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(d) Cumulative basis adjustments on discontinued hedges $50
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(d) Cumulative basis adjustments on discontinued hedges $50
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(d) Cumulative basis adjustments on discontinued hedges $50
815-10-50-4EE(a) Carrying amount of hedged assets and liabilities recognized on the balance sheet $950
815-10-50-4EE(b) Cumulative amount of fair value hedging adjustments to hedged assets and liabilities included in the carrying amount of the hedged assets and liabilities recognized on the balance sheet $100
815-10-50-4EE(d) Cumulative basis adjustments on discontinued hedges $50