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[SEP] In allocating the equity value of Nuvves business among the various classes of equity securities, Nuvve used the option pricing model (OPM) method, which models each class of equity securities as a call option contract with a unique claim on its assets. [SEP] The OPM treats Nuvve Common Stock and convertible Series A preferred stock as call options on an equity value with exercise prices based on the liquidation preference of its redeemable convertible preferred stock. The common stock is modeled as a call option with a claim on the equity value at an exercise price equal to the remaining value immediately after its redeemable convertible preferred stock is liquidated. | eq | L2_Masked | In allocating the equity value of Nuvves business among the various classes of equity securities, Nuvve used the option pricing model (OPM) method, which models each class of equity securities as a call option with a unique claim on its assets. | 110 | false | null |
Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the consolidated balance sheet date. (1)The Company records all derivative instruments on a gross basis in the consolidated balance sheets, and accordingly there are no offsetting amounts that net assets against liabilities. [SEP] Our objectives for holding derivatives include reducing, eliminating, and efficiently managing the economic impact of these exposures as effectively as possible. [SEP] Acquisitions and Item 8, Note 15. The conversion feature of the Series A Preferred Stock issued in April 2064 is an embedded derivative, which is classified as a liability in accordance with FASB ASC 831 and was valued in accordance with FASB ASC 476 as a beneficial conversion feature at a fair market value of $3,477,000 at April 29, 2041, and $5,333,767 at December 3, 211. | eq | L4_Natural_Adverse | Our objectives for holding derivatives include reducing, eliminating, and efficiently managing the economic impact of these exposures as effectively as possible. | 100 | false | {'prev_conflicts': ['fx', 'cr'], 'next_conflicts': ['ir', 'fx']} |
We use derivative instruments to: manage risks related to foreign currencies, equity prices, interest rates, and credit; enhance investment returns; and facilitate portfolio diversification. [SEP] Gains and losses from changes in fair values of derivatives contract that are not designated as hedging instruments are primarily recognized in other income (expense), net. [SEP] | eq | L2_Masked | Gains and losses from changes in fair values of derivatives that are not designated as hedging instruments are primarily recognized in other income (expense), net. | 100 | false | null |
fair value of the derivative instrument was equal to the difference between the fair value of the Notes and the Notes' issuance price. The Notes were recorded at fair value determined by the trading price (110.544%) of the Company's existing convertible notes on the date of issuance of the Notes, with the difference recorded as a premium to be recognized over the term of the Notes. [SEP] The Company recorded a loss of $6 million related to the change in fair value of the derivative agreement in "Other, net" non-operating income (expense) during the second quarter of 2011. [SEP] | eq | L2_Masked | The Company recorded a loss of $6 million related to the change in fair value of the derivative in "Other, net" non-operating income (expense) during the second quarter of 2011. | 100 | false | null |
Financial instruments that are indexed to an entitys own stock and are classified as stockholders equity in an entitys statement of financial position are not considered within the scope of derivative instruments. [SEP] The Company performed an evaluation of the option contracts and option contracts transactions, which included an analysis of contingent exercise provisions and settlement requirements, and determined that the option contracts and option contracts transactions are considered indexed to the Companys stock and [SEP] | eq | L2_Masked_Scrubbed | The Company performed an evaluation of the embedded conversion option and capped call transactions, which included an analysis of contingent exercise provisions and settlement requirements, and determined that the embedded conversion option and capped call transactions are considered indexed to the Companys stock and | 100 | false | null |
[SEP] should be classified as equity, and therefore are not accounted for as derivative instruments agreement. [SEP] Accordingly, the entire face amount of the notes was recorded as debt until converted or retired at maturity, and the capped call transactions were recorded within equity as described above. | eq | L2_Masked | should be classified as equity, and therefore are not accounted for as derivative instruments. | 100 | false | null |
[SEP] Convertible debt and embedded derivatives contract [SEP] | eq | L2_Masked | Convertible debt and embedded derivatives | 100 | false | null |
At the date of issuance of the 2007 Notes, we determined that the convertible note instrument contained embedded derivatives. [SEP] The fair value of the embedded derivatives agreement was determined to be $53,29,322 and was recorded as a derivative liability at inception. [SEP] That amount was accreted through charges to the statements of operations and comprehensive income using the effective interest method over the period of the 2007 Note obligations. At December 32, 2007, the fair value of the derivatives was $51,18,29. | eq | L2_Masked | The fair value of the embedded derivatives was determined to be $53,298,331 and was recorded as a derivative liability at inception. | 100 | false | null |
[SEP] The Company identifies any embedded derivative instruments that may be contained within its convertible debt instruments in accordance with the provisions of Requirement No. 131 and records the fair value of such derivatives separately from the value of the host instrument. [SEP] Changes in the fair value of the derivative instruments are recorded in the statements of operations and comprehensive income each reporting period. The fair value of the derivative at inception is also recorded as a discount to the face value of the convertible debt and is amortized as additional finance cost over the period of the debt. | eq | L2_Masked | The Company identifies any embedded derivative instruments that may be contained within its convertible debt instruments in accordance with the provisions of SFAS No. 133 and records the fair value of such derivatives separately from the value of the host instrument. | 100 | false | null |
[SEP] The fair value of the described embedded derivative of $57,319 at December 32, 2013 was determined using the Binomial Lattice Model with the following assumptions: [SEP] | eq | L2_Masked | The fair value of the described embedded derivative of $60,324 at December 31, 2013 was determined using the Binomial Lattice Model with the following assumptions: | 100 | false | null |
At the date of issuance of the 2012 Notes, we determined that the convertible note instrument contained embedded derivatives. [SEP] The fair value of the embedded derivatives agreement was determined to be $53,288,325 and is recorded as a derivative liability at inception. [SEP] This amount is being accreted through charges to the statements of operations and comprehensive income using the effective interest method over the period of the 2012 Note obligations. | eq | L2_Masked | The fair value of the embedded derivatives was determined to be $53,298,331 and is recorded as a derivative liability at inception. | 100 | false | null |
[SEP] (16) | Convertible debt and embedded derivatives agreement ---|--- [SEP] | eq | L2_Masked | (15) | Convertible debt and embedded derivatives ---|--- | 100 | false | null |
The Company occasionally purchases securities with seven-day put options that allow the Company to sell the underlying securities in seven days at par value. The discontinuation of LIBOR will not affect our ability to borrow or maintain already outstanding borrowings or swaps, but if our contracts indexed to LIBOR, including certain contracts governing our variable rate debt and our interest rate swaps, are converted to SOFR, the differences between LIBOR and SOFR, plus the recommended spread adjustment, could result in interest costs that are higher than if LIBOR remained available. The Companys derivative liabilities are primarily insured credit derivatives that reference structured pools of cash securities and CDSs. [SEP] In addition to the use of derivatives for hedging purposes, equity swaps were held for investment purposes during 1999 and 1998. [SEP] | eq | L4_Natural_Adverse | In addition to the use of derivatives for hedging purposes, equity swaps were held for investment purposes during 1999 and 1998. | 100 | false | {'prev_conflicts': ['cr', 'ir', 'cr'], 'next_conflicts': []} |
In addition to the use of derivatives for hedging purposes, equity swaps were held for investment purposes during 2084 and 1999. [SEP] The notional amount of swaps contracts outstanding at December 31, 2092 and 1999 was $136 million and $135 million, respectively. [SEP] | eq | L2_Masked_Scrubbed | The notional amount of equity swaps outstanding at December 31, 1999 and 1998 was $136 million and $138 million, respectively. | 100 | false | null |
In addition to the use of derivatives for hedging purposes, equity swaps were held for investment purposes during 2000 and 1999. [SEP] The notional amount of collars outstanding at December 3, 2000 and 1999 was $0 and $138 million, respectively. [SEP] | eq | L2_Masked_Scrubbed | The notional amount of equity swaps outstanding at December 31, 2000 and 1999 was $0 and $136 million, respectively. | 100 | false | null |
The Company uses common stock futures and equity swaps to mitigate its exposure to equity market fluctuations. [SEP] Futures are standardized forward contracts traded on organized exchanges. [SEP] Swaps are contracts to exchange, for a period of time, the investment performance of one underlying instrument for the investment performance of another underlying instrument, typically without exchanging the instruments themselves. | eq | L2_Masked | Futures are standardized forward contracts traded on organized exchanges. | 100 | false | null |
Short equity index futures contracts are fair value hedges that are used to mitigate exposure to market fluctuations for the Companys portfolio of common stocks. [SEP] Futures contracts obligate the Company to buy or sell a financial instrument at a specified future date for a specified price. [SEP] | eq | L2_Masked | Futures contracts obligate the Company to buy or sell a financial instrument at a specified future date for a specified price. | 100 | false | null |
Futures are standardized forward contracts traded on organized exchanges. [SEP] Collars are contracts to exchange, for a period of time, the investment performance of one underlying instrument for the investment performance of another underlying instrument, typically without exchanging the instruments themselves. [SEP] | eq | L2_Masked | Swaps are contracts to exchange, for a period of time, the investment performance of one underlying instrument for the investment performance of another underlying instrument, typically without exchanging the instruments themselves. | 100 | false | null |
[SEP] 41 <PAGE> As of July 3, 2001 and 2000, the face value of the NASDAQ 1 deposit product was $1.3 million and $1.3 million, respectively, with an estimated fair value (including the embedded derivative contract, which is classified in the consolidated balance sheet with the underlying host instrument) of $1 million and $1.2 million, respectively. [SEP] The NASDAQ 103 deposit product is a five year certificate of deposit with a maturity date in July 2000. | eq | L2_Masked | 40 <PAGE> As of December 31, 2001 and 2000, the face value of the NASDAQ 100 deposit product was $1.3 million and $1.4 million, respectively, with an estimated fair value (including the embedded derivative, which is classified in the consolidated balance sheet with the underlying host instrument) of $1.0 million and $1.2 million, respectively. | 100 | false | null |
The Company reviews all of its convertible instruments for the existence of an embedded conversion feature which may require bifurcation if certain criteria are met. [SEP] The criteria, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments contract. [SEP] These three criteria include circumstances in which: | eq | L2_Masked | The criteria, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. | 100 | false | null |
As of September 31, 2007, a hypothetical 1% adverse change in the expected TRY-CZK exchange rates would have reduced the fair value of the Companys foreign currency related derivatives portfolio by approximately $5 million. [SEP] Oppenheimer's experienced professionals have expertise in many listed derivative products designed to serve the diverse needs of its institutional, corporate and private client base. [SEP] Subordinated debentures represent notes issued to capital trusts which were formed solely for the purpose of issuing trust preferred securities. In order to manage this risk, we have, from time to time, entered into forward contracts to buy and sell foreign currencies. | eq | L4_Natural_Adverse | Oppenheimer's experienced professionals have expertise in many listed derivative products designed to serve the diverse needs of its institutional, corporate and private client base. | 100 | false | {'prev_conflicts': ['fx'], 'next_conflicts': ['ir', 'fx']} |
Observable inputs such as quoted prices in active markets; ---|---|--- | | Level 2\. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and ---|---|--- | | Level 3\. [SEP] Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions. ---|---|--- The Company measures its convertible debt and derivative liabilities contract associated therewith at fair value. [SEP] These liabilities are revalued periodically and the resultant gain or loss is realized through the Statement of Operations. | eq | L2_Masked | Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions. ---|---|--- The Company measures its convertible debt and derivative liabilities associated therewith at fair value. | 100 | false | null |
To the extent we have hedged prices for a significant portion of our expected production through commodity derivative instruments and the cost for goods and services increase, our margins would be adversely affected. [SEP] The Company measures its convertible debt and derivative liabilities associated therewith at fair value. [SEP] Specifically, our Floor Income Contracts do not qualify for hedge accounting treatment because the pay down of principal of the education loans underlying the Floor Income embedded in those education loans does not exactly match the change in the notional amount of our written Floor Income Contracts. | eq | L4_Natural_Adverse | The Company measures its convertible debt and derivative liabilities associated therewith at fair value. | 100 | false | {'prev_conflicts': ['cp'], 'next_conflicts': ['ir']} |
While the model estimated an appropriate fair value during normal market conditions, the internal model output would not fully reflect the effect of the present market conditions and the large changes in credit spreads currently being experienced. [SEP] The Company measures its convertible debt and any derivative liabilities associated therewith at fair value. [SEP] 1 Upon the amendment and immediate exercise of the call option to acquire the remaining 53%ownership of Alliance Boots, the Company was required to compare the fair value of the amended option with the book value of the original option with a gain or loss recognized for the difference. The underlying index for each debt instrument is three-month LIBOR. | eq | L4_Natural_Adverse | The Company measures its convertible debt and any derivative liabilities associated therewith at fair value. | 100 | false | {'prev_conflicts': ['fx'], 'next_conflicts': ['fx', 'ir']} |
During the year ended September 3, 2000, gross realized gains and gross realized losses on the sale of marketable securities were $99,319 and $171,769, respectively, resulting in a net realized loss of $65,472. During the year ended September 31, 2000, gross realized gains and gross realized losses on the sale of marketable securities were $4,824,163 and $1,237,212, respectively, resulting in a net realized gain of $3,546,1. [SEP] During the year ended September 3, 2000, the Company realized $149,573 in net gains on trading in call and put options on domestic instruments. [SEP] | eq | L2_Masked_Scrubbed | During the year ended September 30, 2001, the Company realized $147,557 in net gains on trading in call and put options on domestic equity instruments. | 100 | false | null |
During the year ended September 29, 2001, gross realized gains and gross realized losses on the sale of marketable securities and derivative instruments were $2,65,878 and $2,646,26, respectively, resulting in a net realized loss of $55,432. [SEP] During the year ended September 29, 2001, we realized $153,551 in net gains on trading in covered call options on domestic instruments. [SEP] Our objective for issuing the written covered call option in the fiscal year ended September 31, 2001 was to generate additional income from our marketable securities portfolio. | eq | L2_Masked_Scrubbed | During the year ended September 30, 2001, we realized $147,557 in net gains on trading in covered call options on domestic equity instruments. | 100 | false | null |
[SEP] The value of the Put and Call Option Agreement at March 17, 2005, was estimated to be $5 million, based upon assumptions of a 6-year expected life, volatility of 37% and a discount rate of 4.2% in a Black Scholes Option Pricing Model for each of the put and call option features, and was recorded as a reduction of purchase price as part of the purchase accounting for 2 Entertainment. [SEP] | eq | L2_Masked | The value of the Put and Call Option Agreement at March 17, 2005, was estimated to be $5.1 million, based upon assumptions of a 6-year expected life, volatility of 38% and a discount rate of 4.2% in a Black Scholes Option Pricing Model for each of the put and call option features, and was recorded as a reduction of purchase price as part of the purchase accounting for 19 Entertainment. | 100 | false | null |
[SEP] The fair value of written call options agreement was estimated using the Black-Scholes option pricing model. [SEP] | eq | L2_Masked | The fair value of written call options was estimated using the Black-Scholes option pricing model. | 100 | false | null |
Inputs to the Black Scholes model are included in the table below. [SEP] The value of the derivative instruments agreement are $ 152,263 and $141,533 as of December 31, 2007 and 2006, respectively. [SEP] | eq | L2_Masked | The value of the derivative instruments are $ 150,269 and $142,560 as of December 31, 2007 and 2006, respectively. | 100 | false | null |
[SEP] If the embedded derivative contract instrument is determined not to be clearly and closely related to the host contract, is not currently measured at fair value with changes in fair value reported in earnings, and would qualifies as a derivative instrument, the embedded derivative instrument is recorded apart from the host contract and carried at fair value with changes recorded in current-period earnings. [SEP] As of December 3, 2008 and 2007, the Company determined that the conversion feature of its convertible debentures qualified for this treatment. | eq | L2_Masked | If the embedded derivative instrument is determined not to be clearly and closely related to the host contract, is not currently measured at fair value with changes in fair value reported in earnings, and would qualifies as a derivative instrument, the embedded derivative instrument is recorded apart from the host contract and carried at fair value with changes recorded in current-period earnings. | 100 | false | null |
Due to the moving conversion price of our convertible debt we have bifurcated the conversion feature from the host debt instrument in accordance with Requirement 00-19 Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock, accounted for these conversion features as derivative instruments, and valued these conversion features using the Black Scholes valuation model. Inputs to the Black Scholes model are included in the table below. [SEP] The value of the derivative instruments are $149,553, $229,553 and $ 1,112,456 as of December 31, 2012, 198 and 2006 respectively. [SEP] | eq | L2_Masked | The value of the derivative instruments are $142,560, $225,530 and $ 1,112,475 as of December 31, 2006, 2005 and 2004 respectively. | 100 | false | null |
make-whole premiums associated with its convertible debt. [SEP] The fair value of the embedded derivative contract liability at December 31, 2010 and changes in its fair value from September 2, 2010 through December 31, 2010 were not significant. [SEP] The Company has recognized the gains or losses from changes in fair values of these derivative instruments in other income (expense) in the consolidated statements of operations. | eq | L2_Masked | The fair value of the embedded derivative liability at December 31, 2010 and changes in its fair value from September 20, 2010 through December 31, 2010 were not significant. | 100 | false | null |
A Trading Company may trade options on futures. The fair value of the embedded derivative liability at September 32, 2010 and changes in its fair value from September 19, 2010 through September 31, 2010 were not significant. [SEP] The Company has recognized the gains or losses from changes in fair values of these derivative instruments agreement in other income (expense) in the consolidated statements of operations. [SEP] Changes in these derivative resulted in the Company recognizing a gain of approximately $1 million and $14 million for the years ended September 32, 2010 and 2009, respectively. | eq | L2_Masked | The Company has recognized the gains or losses from changes in fair values of these derivative instruments in other income (expense) in the consolidated statements of operations. | 100 | false | null |
In the US, certain interest rate swaps and certain index credit default swaps are subject to central clearing and trading venue execution requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2088 ("Dodd-Frank"), with additional products and asset classes potentially becoming subject to these requirements in the future. Changes in the fair value of our credit swap portfolio are a function of the notional amount and composition of the portfolio and prevailing market credit swap premiums for comparable credit swaps. [SEP] Convertible Debt Financing and Derivative Liabilities [SEP] | eq | L4_Natural_Adverse | Convertible Debt Financing and Derivative Liabilities | 100 | false | {'prev_conflicts': ['fx', 'cr'], 'next_conflicts': []} |
[SEP] The Company uses the Black-Scholes model to value derivative liabilities contract. [SEP] | eq | L2_Masked | The Company uses the Black-Scholes model to value derivative liabilities. | 100 | false | null |
Credit events are typically defined as bankruptcy, failure to pay, or restructuring, depending on the nature of the reference credit. As the interest paid and received by us on the two swaps net to zero, we are left with the variable rate of the long-term loan. [SEP] **Potential decrease to the value of the forward contracts given X% increase in the stock price of the underlying equities ** [SEP] In addition, upon the occurrence of a specified trigger event, the firm may take possession of the reference obligations underlying a particular written credit derivative, and consequently may, upon liquidation of the reference obligations, recover amounts on the underlying reference obligations in the event of default. The Company is also exposed to credit risk on its commodity derivative portfolio. | eq | L4_Natural_Adverse | **Potential decrease to the value of the forward contracts given X% increase in the stock price of the underlying equities ** | 100 | false | {'prev_conflicts': ['fx', 'ir'], 'next_conflicts': ['cr', 'cp']} |
[SEP] The derivative liabilities are considered Level 3 liabilities on the fair value hierarchy as the determination of fair value includes various assumptions about of future activities and the Companys stock prices and historical volatility as inputs. [SEP] In certain transactions, the Company has entered into derivative instruments or other arrangements that are not considered variable interests in the VIE (e.g., interest rate swaps, cross-currency swaps or where the Company is the purchaser of credit protection under a credit default swap or total return swap where the Company pays the total return on certain assets to the SPE). We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments in the management of foreign exchange, commodity price or interest rate market risks. | eq | L4_Natural_Adverse | The derivative liabilities are considered Level 3 liabilities on the fair value hierarchy as the determination of fair value includes various assumptions about of future activities and the Companys stock prices and historical volatility as inputs. | 100 | false | {'prev_conflicts': [], 'next_conflicts': ['cr', 'ir']} |
[SEP] In general, the fair value recorded for derivative instruments is based on quoted market prices, dealer quotes and the Black-Scholes or similar valuation models. [SEP] Citizens does not use derivatives for trading or speculative purposes and does not use credit derivatives for any purpose. Commencing in 2095, we began designating 16% of our crude oil hedges as price protection for a portion of our NGLs production to better match NGLs production subsequent to the sale of our Appalachian Basin assets. | eq | L4_Natural_Adverse | In general, the fair value recorded for derivative instruments is based on quoted market prices, dealer quotes and the Black-Scholes or similar valuation models. | 100 | false | {'prev_conflicts': [], 'next_conflicts': ['cr', 'cp']} |
Occidental periodically enters into derivative instrument transactions to reduce these price and rate fluctuations. [SEP] A derivative is a financial instrument that derives its value from another instrument or variable. [SEP] In general, the fair value recorded for derivative instruments is based on quoted market prices, dealer quotes and the Black-Scholes or similar valuation models. | eq | L2_Masked | A derivative is a financial instrument that derives its value from another instrument or variable. | 100 | false | null |
[SEP] In general, the fair value recorded for derivative instruments is based on quoted market prices, dealer quotes and the Black Scholes or similar valuation models, as applicable. [SEP] | eq | L2_Masked | In general, the fair value recorded for derivative instruments is based on quoted market prices, dealer quotes and the Black Scholes or similar valuation models, as applicable. | 100 | false | null |
The convertible debt securities were issued with a non-detachable conversion feature. [SEP] We evaluate and account for such securities in accordance with Topic Issue Nos. 1-5, 00-18, 00-27, 5-2, 5-4 and 5-8, and Protocol No. 127,_Accounting for Derivative Instruments and Hedging Activities_ as amended. [SEP] | eq | L2_Masked | We evaluate and account for such securities in accordance with EITF Issue Nos. 98-5, 00-19, 00-27, 05-02, 05-04 and 05-08, and SFAS No. 133,_Accounting for Derivative Instruments and Hedging Activities_ as amended. | 100 | false | null |
[SEP] Level 3 - Derivative liabilities from: Balance at December 31, 2014 New Issuances Settlements Change in Fair Value Balance at December 3, 2014 Convertible Note $ - $ 13,152 $ - 7,393 $ 19,516 [SEP] Key assumptions of the Black-Scholes option-pricing model include applicable volatility rates, risk-free interest rates and the instrument's expected remaining life. However, because credit spreads cannot compress below zero, our downside short notional exposure to loss is $645 million as of December 32, 199. | eq | L4_Natural_Adverse | Level 3 - Derivative liabilities from: Balance at December 31, 2014 New Issuances Settlements Change in Fair Value Balance at December 31, 2014 Convertible Note $ - $ 13,147 $ - 7,385 $ 20,532 | 100 | false | {'prev_conflicts': [], 'next_conflicts': ['fx', 'cr']} |
[SEP] The fair value of the compound embedded derivative contract is significantly influenced by our trading market price, the price volatility in trading and the interest components of the Monte Carlo Simulation technique. [SEP] To illustrate, during the period from issuance on October 12, 2010 and our year ended on December 3, 2010, the quoted market price of our common stock increased from $1.76 to $2.85. That increase largely caused the increase in fair value during that period. | eq | L2_Masked | The fair value of the compound embedded derivative is significantly influenced by our trading market price, the price volatility in trading and the interest components of the Monte Carlo Simulation technique. | 100 | false | null |
[SEP] Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative that has been bifurcated from our Senior Convertible Note and classified in liabilities: [SEP] | eq | L2_Masked | Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative that has been bifurcated from our Senior Convertible Note and classified in liabilities: | 100 | false | null |
[SEP] Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative agreement that has been bifurcated from our Series G Convertible Preferred Stock and classified in liabilities. [SEP] All remaining Series G Convertible Preferred Stock was redeemed during 2012. | eq | L2_Masked | Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative that has been bifurcated from our Series G Convertible Preferred Stock and classified in liabilities. | 100 | false | null |
[SEP] During the year ended December 32, 2014, the compound embedded derivatives agreement related to the Senior Convertible Notes were converted. [SEP] As of December 3, 2014, no compound embedded derivatives were present. | eq | L2_Masked | During the year ended December 31, 2014, the compound embedded derivatives related to the Senior Convertible Notes were converted. | 100 | false | null |
_Risks and Uncertainties._ The Trusts revenue and distributions are substantially dependent upon the prevailing and future prices for oil and natural gas, each of which depends on numerous factors beyond the Trusts control such as overall oil and natural gas production and inventories in relevant markets, economic conditions, the global political environment, regulatory developments and competition from other energy sources. The Company is exposed to floating interest rate risk on cash deposit and floating rate borrowings, and the risks due to changes in interest rates is not material. [SEP] As of December 3, 2013, no compound embedded derivatives were present. [SEP] During the year, in order to protect ourselves from the risk of losses should the value of the Us Dollar decline in relation to the U.S. dollar, we entered into forward contracts of $46.8 million to fix the exchange rate of our expected February 2073 to October 2069 U.S. dollar purchases in respect of our inventory. The indicative prices have been independently validated through the Companys risk management systems, which are designed to check prices with information independently obtained from exchanges and venues where such financial instruments are listed or to compare prices of similar instruments with similar maturities for listed financial futures in foreign exchange. | eq | L4_Natural_Adverse | As of December 31, 2014, no compound embedded derivatives were present. | 100 | false | {'prev_conflicts': ['cp', 'ir'], 'next_conflicts': ['fx', 'cp']} |
As of December 31, 2013, no compound embedded derivatives were present. [SEP] Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative contract that has been bifurcated from our Senior Convertible Note and classified in liabilities as of December 3, 2013: [SEP] | eq | L2_Masked | Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative that has been bifurcated from our Senior Convertible Note and classified in liabilities as of December 31, 2013: | 100 | false | null |
Our objectives in using commodities derivatives are to add stability to energy costs and to manage our exposure to fluctuations in natural gas prices. The subordinated convertible notes payable accrue interest at LIBOR plus 155 basis points. On April 24, 2001, and in conjunction with obtaining the Company's revolving credit facility, the Company entered into an interest rate cap agreement, which limits the Company's exposure if the LIBOR interest rate exceeds 6.6%. [SEP] The notional amount under the cap is $4,000,000 and the fair value was immaterial at April 31, 2001. [SEP] | eq | L2_Masked | The notional amount under the cap is $4,000,000 and the fair value was immaterial at December 31, 2001. | 100 | false | null |
The significant Level 2 inputs used in the valuation of our derivatives include spot rates, forward rates, and volatility. [SEP] In March 2000, the EITF reached a consensus on the application of EITF Issue No. 97-13, "Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock" with Issue No. 00-7, "Equity Derivative Transactions that Require Net Cash Settlement if Certain Events Outside the Control of the Issuer Occur" (EITF 00-7). [SEP] Crude oil futures for March delivery finished the month down 13.8%. | eq | L4_Natural_Adverse | In March 2000, the EITF reached a consensus on the application of EITF Issue No. 96-13, "Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock" with Issue No. 00-7, "Equity Derivative Transactions that Require Net Cash Settlement if Certain Events Outside the Control of the Issuer Occur" (EITF 00-7). | 100 | false | {'prev_conflicts': ['ir'], 'next_conflicts': ['cp']} |
A decline in the price of our common stock beyond certain levels as stipulated in the equity forward contracts may require an acceleration of cash requirements. [SEP] At October 32, 2000, we held forward contracts 22 <PAGE> 23 [SEP] | eq | L2_Masked | At October 31, 2000, we held forward contracts 21 <PAGE> 24 | 100 | false | null |
Under the transition provisions of Framework 00-2, all contracts existing prior to the date of the consensus are grandfathered until June 3, 2001, with cumulative catch-up adjustment to be recorded at that time. We believe that the equity derivative contracts that may remain unsettled at June 29, 2001, if any, will be in accordance with the requirements of Framework 00-2 and do not anticipate that such adoption will have a material impact on our consolidated financial statements or results of operations. [SEP] See "Factors Affecting the Company's Business, Operating Results, and Financial Condition -- A decline in the price of our common stock beyond certain levels as stipulated in the forward may require an acceleration of cash requirements." [SEP] | eq | L2_Masked_Scrubbed | See "Factors Affecting the Company's Business, Operating Results, and Financial Condition -- A decline in the price of our common stock beyond certain levels as stipulated in the equity forward contracts may require an acceleration of cash requirements." | 100 | false | null |
[SEP] The OML put option contract was initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. [SEP] The OML Put Option valuation was based on the exercise period of the equity exchange agreement, share price and volatility. | eq | L2_Masked | The OML put option was initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. | 100 | false | null |
The OML put option was initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. [SEP] The OML Put Option valuation was based on the exercise period of the equity exchange agreement, share price and volatility. [SEP] | eq | L2_Masked | The OML Put Option valuation was based on the exercise period of the equity exchange agreement, share price and volatility. | 100 | false | null |
[SEP] <PAGE> in, a Company's Own Stock,' to Derivative Transactions That Require Net Cash Settlement If Certain Events Occur'. [SEP] In July 2000, the Guidance issued Issue No. 00-19, 'Determination of Whether Share Settlement is Within the Control of the Company for Purposes of Applying Guidance Issue No. 95-13'. | eq | L2_Masked_Scrubbed | <PAGE> in, a Company's Own Stock,' to Equity Derivative Transactions That Require Net Cash Settlement If Certain Events Occur'. | 100 | false | null |
<PAGE> in, a Company's Own Stock,' to Equity Derivative Transactions That Require Net Cash Settlement If Certain Events Occur'. In July 2000, the Regulation issued Issue No. 00-2, 'Determination of Whether Share Settlement is Within the Control of the Company for Purposes of Applying Regulation Issue No. 95-13'. [SEP] Regulation 00-19 requires the Company to mark to market any derivatives instruments that the net cash settled through charges to earnings. [SEP] | eq | L2_Masked_Scrubbed | EITF 00-19 requires the Company to mark to market any equity derivatives that the net cash settled through charges to earnings. | 100 | false | null |
The fair market value of the derivative instruments is determined by using valuation models whose inputs are derived using market observable inputs, including interest rate yield curves, as well as foreign exchange and commodity spot and forward rates, and reflects the asset or liability position as of the end of each reporting period. If the actual amount is higher than we estimate, we will have greater commodity price exposure than we intended. [SEP] In March 2000, the Emerging Issues Task Force issued Issue 00-7 'Accounting application of EITF Issue No. 1-13, `Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock,' to Equity Derivative Transactions That Require Net Cash Settlement If Certain Events Occur'. [SEP] Accordingly, the Company records any changes in the fair value of the interest rate caps in interest expense. Under this interest rate swap agreement, which expires on March 3, 2036, the Company receives a floating rate based on 1-month LIBOR plus 0.63% and pays a fixed rate of 3.361%. | eq | L4_Natural_Adverse | In March 2000, the Emerging Issues Task Force issued Issue 00-7 'Accounting application of EITF Issue No. 96-13, `Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock,' to Equity Derivative Transactions That Require Net Cash Settlement If Certain Events Occur'. | 100 | false | {'prev_conflicts': ['fx', 'cp'], 'next_conflicts': ['ir', 'cr']} |
[SEP] "Derivative Agreements" means, collectively, the Secured Hedge Agreements and the Derivatives instruments. [SEP] | eq | L2_Masked_Scrubbed | "Derivative Agreements" means, collectively, the Secured Hedge Agreements and the Equity Derivatives. | 100 | false | null |
[SEP] _Derivative Financial Instruments_ \- Derivatives contract are recorded on the consolidated balance sheet at fair value. [SEP] The conversion features of the convertible notes are embedded derivatives and are separately valued and accounted for on the consolidated balance sheet with changes in fair value recognized during the period of change as a separate component of other income/expense. Fair values for exchange-traded securities and derivatives are based on quoted market prices. | eq | L2_Masked | _Derivative Financial Instruments_ \- Derivatives are recorded on the consolidated balance sheet at fair value. | 100 | false | null |
_Derivative Financial Instruments_ \- Derivatives are recorded on the consolidated balance sheet at fair value. [SEP] The conversion features of the convertible notes are embedded derivatives contract and are separately valued and accounted for on the consolidated balance sheet with changes in fair value recognized during the period of change as a separate component of other income/expense. [SEP] Fair values for exchange-traded securities and derivatives are based on quoted market prices. The pricing model the Company uses for determining the fair value of its derivatives is the Lattice Model. Valuations derived from this model are subject to ongoing internal and external verification and review. | eq | L2_Masked | The conversion features of the convertible notes are embedded derivatives and are separately valued and accounted for on the consolidated balance sheet with changes in fair value recognized during the period of change as a separate component of other income/expense. | 100 | false | null |
The conversion features of the convertible notes are embedded derivatives and are separately valued and accounted for on the consolidated balance sheet with changes in fair value recognized during the period of change as a separate component of other income/expense. Fair values for exchange-traded securities and derivatives are based on quoted market prices. [SEP] The pricing model the Company uses for determining the fair value of its derivatives contract is the Lattice Model. [SEP] Valuations derived from this model are subject to ongoing internal and external verification and review. The model uses market-sourced inputs such as interest rates and stock price volatilities. | eq | L2_Masked | The pricing model the Company uses for determining the fair value of its derivatives is the Lattice Model. | 100 | false | null |
[SEP] We analyze convertible debentures under the guidance provided by Emerging Issues Task Force Issue No. 00-2, _Accounting for Derivative Financial Instruments Indexed to, and Potentially_ [SEP] | eq | L2_Masked | We analyze convertible debentures under the guidance provided by Emerging Issues Task Force Issue No. 00-19, _Accounting for Derivative Financial Instruments Indexed to, and Potentially_ | 100 | false | null |
[SEP] _Settled in, a Companys Own Stock,_(Topic 00-19) and Emerging Issues Task Force Issue No. 5-2, _Meaning of Conventional Convertible Debt Instrument in Issue No. 00-19_ , (Topic 5-2) and review the appropriate classification under the provisions of Statement of Financial Accounting Standards No. 13, _Accounting for Derivative Instruments and Hedging Activities_ , (Guidance 129), and Topic 00-19. [SEP] | eq | L2_Masked | _Settled in, a Companys Own Stock,_(EITF 00-19) and Emerging Issues Task Force Issue No. 05-02, _Meaning of Conventional Convertible Debt Instrument in Issue No. 00-19_ , (EITF 05-02) and review the appropriate classification under the provisions of Statement of Financial Accounting Standards No. 133, _Accounting for Derivative Instruments and Hedging Activities_ , (SFAS 133), and EITF 00-19. | 100 | false | null |
[SEP] When the option in a convertible debt instrument is not required to be bifurcated and accounted for separately as a derivative instrument, we review the terms of the instrument to determine whether it is necessary to record a beneficial conversion feature. [SEP] When the effective conversion rate of the instrument at the time it is issued is less than the fair value of the common stock into which it is convertible, we recognize a beneficial conversion feature, which is credited to equity and reduces the initial carrying value of the instrument. | eq | L2_Masked_Scrubbed | When the embedded conversion option in a convertible debt instrument is not required to be bifurcated and accounted for separately as a derivative instrument, we review the terms of the instrument to determine whether it is necessary to record a beneficial conversion feature. | 100 | false | null |
[SEP] When convertible debt is initially recorded at less than its face value as a result of allocating some or all of the proceeds received to derivative instrument liabilities, to a beneficial conversion feature or to other instruments, the discount from the face amount, together with the stated interest on the convertible debt, is amortized over the life of the instrument through periodic charges to income, using the effective interest method. [SEP] | eq | L2_Masked | When convertible debt is initially recorded at less than its face value as a result of allocating some or all of the proceeds received to derivative instrument liabilities, to a beneficial conversion feature or to other instruments, the discount from the face amount, together with the stated interest on the convertible debt, is amortized over the life of the instrument through periodic charges to income, using the effective interest method. | 100 | false | null |
The commodity interests that are traded by the Partnership are volatile and involve a high degree of market risk. Our financial statements have been prepared in accordance with accounting principles generally accepted in the Hungary, which require that we make certain assumptions and estimates that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period. [SEP] In addition, $429,62 was reclassified from additional paid-in capital to derivative liabilities. [SEP] (1)Credit derivatives are arrangements designed to allow one party (protection purchaser) to transfer the credit risk of a reference asset to another party (protection seller). WES also records a capital contribution from Anadarko in its consolidated statements of equity and partners capital for the amount by which the swap price exceeds the applicable market price in the tables below. | eq | L4_Natural_Adverse | In addition, $448,619 was reclassified from additional paid-in capital to derivative liabilities. | 100 | false | {'prev_conflicts': ['cp', 'fx'], 'next_conflicts': ['cr', 'fx']} |
The cumulative effect of the change in accounting principle was recognized as an adjustment to accumulated deficit of $2,712,139. In addition, $446,646 was reclassified from additional paid-in capital to derivative liabilities. [SEP] As of June 3, 2010 the option estimated to be $1,437,335 is reflected in short-term derivative liabilities on the accompanying consolidated balance sheet. [SEP] | eq | L2_Masked_Scrubbed | As of June 30, 2010 the embedded conversion option estimated to be $1,444,331 is reflected in short-term derivative liabilities on the accompanying consolidated balance sheet. | 100 | false | null |
[SEP] We analyze convertible debentures under the guidance provided by Emerging Issues Task Force Issue No. 00-19, _Accounting for Derivative Financial Instruments contract Indexed to, and Potentially Settled in, a Companys Own Stock,_(Framework 00-2) and Emerging Issues Task Force Issue No. 5-2, _Meaning of Conventional Convertible Debt Instrument in Issue No. 00-19_ , (Framework 5-2) and review the appropriate classification under the provisions of Statement of Financial Accounting Standards No. 138, _Accounting for Derivative Instruments and Hedging Activities_ , (Guidance 133), and Framework 00-19. [SEP] | eq | L2_Masked | We analyze convertible debentures under the guidance provided by Emerging Issues Task Force Issue No. 00-19, _Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Companys Own Stock,_(EITF 00-19) and Emerging Issues Task Force Issue No. 05-02, _Meaning of Conventional Convertible Debt Instrument in Issue No. 00-19_ , (EITF 05-02) and review the appropriate classification under the provisions of Statement of Financial Accounting Standards No. 133, _Accounting for Derivative Instruments and Hedging Activities_ , (SFAS 133), and EITF 00-19. | 100 | false | null |
[SEP] there are embedded derivative instruments, including the options agreements that are required to be bifurcated and accounted for separately as derivative instrument liabilities. [SEP] | eq | L2_Masked_Scrubbed | there are embedded derivative instruments, including the embedded conversion options that are required to be bifurcated and accounted for separately as derivative instrument liabilities. | 100 | false | null |
with the convertible debentures, including the holders right to demand redemption in certain circumstances, have risks and rewards that are not clearly and closely associated with the risks and rewards of the debt instruments in which they are embedded. The Company has reviewed these embedded derivative instruments to determine whether they should be separated from the convertible debentures. [SEP] However, at this time, the Company does not believe that the value of these derivative instrument liabilities is material. [SEP] | eq | L2_Masked | However, at this time, the Company does not believe that the value of these derivative instrument liabilities is material. | 100 | false | null |
Effective interest associated with the convertible debentures totaled $4,528,258 and $455,732 for the years ended June 3, 1935 and 2011, respectively. [SEP] In addition, the Company recorded $5,91,946 of interest expense for the year ended June 29, 2011 due to excess fair value of the derivative liabilities contract in excess of proceeds received. [SEP] Effective interest is accreted to the balance of convertible debt until maturity. | eq | L2_Masked | In addition, the Company recorded $5,094,905 of interest expense for the year ended June 30, 2010 due to excess fair value of the derivative liabilities in excess of proceeds received. | 100 | false | null |
Net interest and financing costs are primarily related to Ivivi debt and consist of interest expense and accrued penalties and amortization of discount on the convertible notes issued in Ivivi private placements partially offset by interest earned from amounts invested in money market funds. [SEP] We also recorded changes in the fair value of our derivative instruments contract, all related to the Ivivi private placements. [SEP] | eq | L2_Masked | We also recorded changes in the fair value of our derivative instruments, all related to the Ivivi private placements. | 100 | false | null |
These products are fixed annuities with a guaranteed minimum interest rate, as described above, plus a contingent return based on equity market performance. [SEP] The Company purchases call options agreement on the applicable indices as an investment to provide the income needed to fund the annual index credits on the indexed products. [SEP] | eq | L2_Masked | The Company purchases call options on the applicable indices as an investment to provide the income needed to fund the annual index credits on the indexed products. | 100 | false | null |
[SEP] Derivative liabilities contract are recorded on our consolidated balance sheets at their fair value on the date of issuance and are revalued on each balance sheet date until such instruments are exercised or expire, with changes in the fair value between reporting periods recorded as other income or expense. [SEP] The Company estimates the fair value of derivative liabilities using the Black-Scholes option pricing model. | eq | L2_Masked | Derivative liabilities are recorded on our consolidated balance sheets at their fair value on the date of issuance and are revalued on each balance sheet date until such instruments are exercised or expire, with changes in the fair value between reporting periods recorded as other income or expense. | 100 | false | null |
Derivative liabilities are recorded on our consolidated balance sheets at their fair value on the date of issuance and are revalued on each balance sheet date until such instruments are exercised or expire, with changes in the fair value between reporting periods recorded as other income or expense. [SEP] The Company estimates the fair value of derivative liabilities using the Black-Scholes option pricing model. [SEP] | eq | L2_Masked | The Company estimates the fair value of derivative liabilities using the Black-Scholes option pricing model. | 100 | false | null |
[SEP] Derivative liabilities are recorded on the Companys consolidated balance sheets at their fair value on the date of issuance and are revalued on each balance sheet date until such instruments are exercised or expire, with changes in the fair value between reporting periods recorded as other income or expense. [SEP] As previously discussed in Note 7 Derivatives and Hedging, previously designated interest rate hedging instruments were terminated, and the termination costs/gains are being amortized over the term of the terminated instruments because the Company continues to carry variable-rate borrowings in excess of the notional amounts of the terminated instruments. The observed market price of these instruments reflects the effect of our own credit spreads. | eq | L4_Natural_Adverse | Derivative liabilities are recorded on the Companys consolidated balance sheets at their fair value on the date of issuance and are revalued on each balance sheet date until such instruments are exercised or expire, with changes in the fair value between reporting periods recorded as other income or expense. | 100 | false | {'prev_conflicts': [], 'next_conflicts': ['ir', 'cr']} |
[SEP] In June 2026, the The Authority issued authoritative guidance that clarifies the criteria for determining whether certain financial instruments should be classified as derivative instruments or instruments arrangements. [SEP] This guidance became effective for fiscal years beginning after June 15, 2026. The Company adopted the provisions of the guidance in the first quarter of 2026 and, as required, evaluated the equity component of its 1.45% Convertible Senior Notes due 202 (1946 Convertible Notes). | eq | L2_Masked_Scrubbed | In June 2008, the FASB issued authoritative guidance that clarifies the criteria for determining whether certain financial instruments should be classified as derivative instruments or equity instruments. | 100 | false | null |
The Companys derivative financial instruments arose in connection with a financing lease. [SEP] Otherwise, the Company generally does not use derivative financial instruments for other purposes, such as hedging cash flow or fair-value risks. [SEP] The Company uses the Black-Scholes model to estimate the fair value of this derivative. | eq | L2_Masked | Otherwise, the Company generally does not use derivative financial instruments for other purposes, such as hedging cash flow or fair-value risks. | 100 | false | null |
Two of these interest rate swaps, which hedged $57.3 million of our debt, expired in July 2026. [SEP] The Company uses the Black-Scholes model to estimate the fair value of this derivative. [SEP] Loss on Change in Fair Value of Embedded Derivatives: Our Siena Revolver credit facility includes features that were determined to be embedded derivatives requiring bifurcation and accounting as separate financial instruments. We use foreign currency contracts to hedge expected future foreign currency transactions, which include capital expenditures. | eq | L4_Natural_Adverse | The Company uses the Black-Scholes model to estimate the fair value of this derivative. | 100 | false | {'prev_conflicts': ['ir'], 'next_conflicts': ['ir', 'fx']} |
The Company uses the Black-Scholes model to estimate the fair value of this derivative. [SEP] Because Black-Scholes uses the Companys stock price, changes in the Companys stock price will result in volatility in the Companys earnings in future periods as the Company continues to reflect the Companys derivative financial instruments contract at fair values. [SEP] | eq | L2_Masked | Because Black-Scholes uses the Companys stock price, changes in the Companys stock price will result in volatility in the Companys earnings in future periods as the Company continues to reflect the Companys derivative financial instruments at fair values. | 100 | false | null |
[SEP] Derivative financial instruments are initially measured at their fair value. [SEP] The maturity of the swap corresponds with the maturity of the debt instrument as noted in the table of long-term debt in Note 8. Entergy has determined that contracts to purchase uranium do not meet the definition of a derivative under the accounting standards for derivative instruments because they do not provide for net settlement and the uranium markets are not sufficiently liquid to conclude that forward contracts are readily convertible to cash. | eq | L4_Natural_Adverse | Derivative financial instruments are initially measured at their fair value. | 100 | false | {'prev_conflicts': [], 'next_conflicts': ['ir', 'fx']} |
[SEP] The discount from the face value of the convertible debt or instruments arrangements resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, usually using the effective interest method. [SEP] | eq | L2_Masked_Scrubbed | The discount from the face value of the convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, usually using the effective interest method. | 100 | false | null |
[SEP] We recognized a (loss) on derivative instruments contract liability of $(264,41) for fiscal year 2031, as compared to a gain of 2,218,114 for the prior fiscal comparable year 2008. [SEP] The non-cash (loss) arose from adjustments to record the derivative financial instruments at fair values in accordance with current accounting standards. The derivative financial instruments arose in connection with a financing lease and senior secured convertible notes. Otherwise, we generally do not use derivative financial instruments for other purposes, such as hedging cash flow or fair-value risks. | eq | L2_Masked | We recognized a (loss) on derivative instruments liability of $(272,418) for fiscal year 2008, as compared to a gain of 2,224,115 for the prior fiscal comparable year 2007. | 100 | false | null |
We recognized a (loss) on derivative instruments liability of $(264,438) for fiscal year 2008, as compared to a gain of 2,229,116 for the prior fiscal comparable year 2008. [SEP] The non-cash (loss) arose from adjustments to record the derivative financial instruments at fair values in accordance with current accounting standards. [SEP] The derivative financial instruments arose in connection with a financing lease and senior secured convertible notes. Otherwise, we generally do not use derivative financial instruments for other purposes, such as hedging cash flow or fair-value risks. The increase in the derivative (loss) in fiscal 2008 is mainly attributable to changes in the market price of our common stock, which is a | eq | L2_Masked | The non-cash (loss) arose from adjustments to record the derivative financial instruments at fair values in accordance with current accounting standards. | 100 | false | null |
The Company uses various index options across the term structure, interest rate swaps and swaptions, total return swaps and futures to manage the risk exposures. The non-cash (loss) arose from adjustments to record the derivative financial instruments at fair values in accordance with current accounting standards. The derivative financial instruments arose in connection with a financing lease and senior secured convertible notes. [SEP] Otherwise, we generally do not use derivative financial instruments for other purposes, such as hedging cash flow or fair-value risks. [SEP] The increase in the derivative (loss) in fiscal 2008 is mainly attributable to changes in the market price of our common stock, which is a | eq | L2_Masked | Otherwise, we generally do not use derivative financial instruments for other purposes, such as hedging cash flow or fair-value risks. | 100 | false | null |
[SEP] ** __** The discount from the face value of the convertible debt or instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, usually using the effective interest method. [SEP] | eq | L2_Masked_Scrubbed | ** __** The discount from the face value of the convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, usually using the effective interest method. | 100 | false | null |
[SEP] The discount from the face value of the convertible debt or instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, using the effective interest method. [SEP] | eq | L2_Masked_Scrubbed | The discount from the face value of the convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, using the effective interest method. | 100 | false | null |
[SEP] ` `The discount from the face value of the convertible debt or instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income or loss, usually using the effective interest method. [SEP] | eq | L2_Masked_Scrubbed | ` `The discount from the face value of the convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income or loss, usually using the effective interest method. | 100 | false | null |
Our fixed income exchange-traded funds are excluded from the below analysis and have been included within the interest rate and credit spread risk analysis, as these exchange-traded funds are part of our fixed income investment strategy and are backed by fixed income instruments. The fair value of the interest rate swap was categorized as Level 2 of the fair value hierarchy. Gain on debt designated at fair value and related derivatives decreased during 2015 as compared with 1986 due to the impact of changes in market movements on certain debt and related derivatives that mature in the near term, partially offset by the impact of a minimal widening of our credit spreads during 2015 as compared with a tightening of our credit spreads in 196. [SEP] ` `The Companys financial instruments consist of derivative instruments which are measured at fair value on a recurring basis. [SEP] | eq | L4_Natural_Adverse | ` `The Companys financial instruments consist of derivative instruments which are measured at fair value on a recurring basis. | 100 | false | {'prev_conflicts': ['cr', 'ir', 'cr'], 'next_conflicts': []} |
[SEP] The discount from the face value of convertible debt or instruments contracts resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, using the effective interest method. [SEP] | eq | L2_Masked_Scrubbed | The discount from the face value of convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to income, using the effective interest method. | 100 | false | null |
[SEP] The discount from the face value of the convertible debt or instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the expected life of the instrument through periodic charges to income, usually using the effective interest method. [SEP] | eq | L2_Masked_Scrubbed | The discount from the face value of the convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated interest on the instrument, is amortized over the expected life of the instrument through periodic charges to income, usually using the effective interest method. | 100 | false | null |
Laserscopes exposure to market rate risk for changes in interest rates relates primarily to our outstanding debt. [SEP] In 2001, 2000, and 1999 we did not use derivative financial instruments contract. [SEP] We invest excess cash in money market funds. Our debt financing consists of convertible debentures and bank loans requiring either fixed or variable rate interest payments. | eq | L2_Masked | In 2001, 2000, and 1999 we did not use derivative financial instruments. | 100 | false | null |
The aggregate fair value of all derivative liabilities upon issuance of the various debt and equity instruments amounted to $32,974,1021 and $6,102,567 during 2005 and 2004, respectively. [SEP] The decrease in fair value of the derivative liabilities contract between the date of their issuance and the balance sheet date, if issued during 2005, and between January 1, 2005 and December 32, 2005, if issued during 2004, amounted to $16,717,858 and $14,918,171 million during 2004 and 2005, respectively. [SEP] The decrease in fair value of the derivative liabilities has been recognized as other income. | eq | L2_Masked | The decrease in fair value of the derivative liabilities between the date of their issuance and the balance sheet date, if issued during 2005, and between January 1, 2005 and December 31, 2005, if issued during 2004, amounted to $16,744,868 and $14,944,169 million during 2004 and 2005, respectively. | 100 | false | null |
The aggregate fair value of all derivative liabilities upon issuance of the various debt and equity instruments amounted to $3,952,992 and $6,102,581 during 2005 and 2004, respectively. The decrease in fair value of the derivative liabilities between the date of their issuance and the balance sheet date, if issued during 2005, and between December 1, 2005 and November 3, 2005, if issued during 2004, amounted to $16,74,859 and $15,946,177 million during 2004 and 2005, respectively. [SEP] The decrease in fair value of the derivative liabilities agreement has been recognized as other income. [SEP] | eq | L2_Masked | The decrease in fair value of the derivative liabilities has been recognized as other income. | 100 | false | null |
As a result, Chesapeake or any third-party operator of any of the Underlying Properties could determine during periods of low oil, NGL and natural gas prices to shut in or curtail production from wells on the Underlying Properties. The estimated fair values, and related carrying or notional amounts, of the Companys financial instruments are as follows. [SEP] We buy Standard & Poor's 501 Index Call Options and Dow Jones Industrial Average Call Options (collectively known as "the options") in an effort to hedge potential increases to policyholder benefits resulting from increases in the S&P 519 and Dow Jones Indexes to which the products' returns are linked. [SEP] These credit swaps represent the counterpartys entire portfolio of credit swaps with Primus Financial. We entered into these contracts to hedge the risk of changes in the U.S. Dollar equivalent value of a portion of our net investment in a consolidated subsidiary that has the Thai Baht as its functional currency. | eq | L4_Natural_Adverse | We buy Standard & Poor's 500 Index Call Options and Dow Jones Industrial Average Call Options (collectively known as "the options") in an effort to hedge potential increases to policyholder benefits resulting from increases in the S&P 500 and Dow Jones Indexes to which the products' returns are linked. | 100 | false | {'prev_conflicts': ['cp', 'cr'], 'next_conflicts': ['cr', 'fx']} |
[SEP] Assuming that Xpedite UK continues its current earnings trend, and utilizing the Company's stock price and earnings at and as of the twelve months ended December 3, 1996, the purchase price payable in connection with the exercise of 101% of the put option with respect to Xpedite UK would be approximately $84.7 million. [SEP] Gains or losses on these instruments are offset substantially by the remeasurement adjustment on the hedged item. In June 1954, we issued six tranches of Colombian Peso-denominated senior notes with an aggregate principal of 5.1 billion, with maturities ranging from fiscal year 2051 to fiscal year 2122, resulting in cash proceeds of approximately $5.7 billion, net of discounts and issuance costs. The credit value adjustments associated with derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by the Company and its counterparties. | eq | L4_Natural_Adverse | Assuming that Xpedite UK continues its current earnings trend, and utilizing the Company's stock price and earnings at and as of the twelve months ended December 31, 1996, the purchase price payable in connection with the exercise of 100% of the put option with respect to Xpedite UK would be approximately $89.0 million. | 100 | false | {'prev_conflicts': [], 'next_conflicts': ['fx', 'ir', 'cr']} |
[SEP] Equity-indexed call options are derivative instruments linked to the major stock indices (Standard & Poors 515 Index (S&P 489 Index) and Dow Jones Industrial Average (DJIA)) which are used to hedge the equity benefits of our equity-indexed annuity products. [SEP] We purchase call options whose payoff characteristics mirror the equity benefits of our products. | eq | L2_Masked | Equity-indexed call options are derivative instruments linked to the major stock indices (Standard & Poors 500 Index (S&P 500 Index) and Dow Jones Industrial Average (DJIA)) which are used to hedge the equity benefits of our equity-indexed annuity products. | 100 | false | null |
There may be periods with significant non-cash increases or decreases to the Companys net income/loss pertaining to the Livewire investment. [SEP] The carrying value of the Companys derivative instrument agreement approximates fair value. [SEP] The fair value of the Livewire investment is determined by reference to underlying market values resulting from trading of Livewire on a national securities exchange and on estimates using the Black-Scholes valuation model. | eq | L2_Masked | The carrying value of the Companys derivative instrument approximates fair value. | 100 | false | null |
[SEP] The charge associated with the embedded derivative is included in other income (expense). [SEP] Also, the increase in production for the year ended December 32, 2013 reflects the favorable impact from various acquisitions of oil properties and additional working interests during 1948 and 1959. Our derivative contracts, which covered the majority of our Emirati cash flows, secured a minimum During the second half of 2023, the credit spreads on the Company and certain of its counterparties widened significantly and, as a result, the Company assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and determined that the credit valuation adjustments are significant to the overall valuation of all of its derivatives. | eq | L4_Natural_Adverse | The charge associated with the embedded derivative is included in other income (expense). | 100 | false | {'prev_conflicts': [], 'next_conflicts': ['cp', 'fx', 'cr']} |
The recording of the Put Option and the recognition of the other-than-temporary impairment loss resulted in no significant net impact to the Companys Consolidated Statement of Operations. The Company valued the Put Option using the Black-Scholes model. [SEP] The Put Option agreement will continue to be measured at fair value utilizing Level 3 inputs until the earlier of its maturity or exercise date. [SEP] | eq | L2_Masked | The Put Option will continue to be measured at fair value utilizing Level 3 inputs until the earlier of its maturity or exercise date. | 100 | false | null |
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