Escolar Documentos
Profissional Documentos
Cultura Documentos
Mar 31 DA 360
Hedging loss - PL 240
Hedging gain - OCI 600
May 31 DA 1,200
Hedging loss - PL 900
Hedging gain - OCI 2,100
June 25 DA 600
Hedging loss - PL 1,200
Hedging gain - OCI 1,800
Cash 3,900
DA 3,900
Inventory 53,400
Cash 53,400
Principal 10,000,000
Fixed rate received 7%
Fair Value of Swap Change in Fair Value 20X1 Hedged Item - Variable Notes Receivable
Jun 30 NR 10,000,000
9,505 9,505 Cash 10,000,000
19,361 9,856
Dec 31 Cash 337,500
Interest income 337,500
20X2
Jun 30 Cash 332,500
Interest income 332,500
DA 9,505
Hedging gain - OCI 9,505
Cash -
Hedging gain - PL -
DA 9,856
Hedging gain - OCI 9,856
Cash 5,000
Hedging gain - PL 5,000
Cash 20,000
Hedging gain - PL 20,000