Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges

Acct Code	Description	Tip for pulling data stored in CU*BASE
945A	Report the effective portion of the accumulated change in fair value (gain or loss) on derivatives designated and qualifying as cash flow hedges in accordance with ASC 815, Derivatives and Hedging.	This is typically a General ledger balance from your credit union balance sheet. Obtain the balance of the G/L account as of quarter end.
	One or more automation routines are available for this Account Code. Click $images\ebx_543273246.gif$ to select from the available routines and configure the data.

The NCUA provides detailed descriptions on the Call Report Account Codes in their comprehensive Call Report Instructions available with the current Call Report on the http://www.ncua.gov website.

For more information about the 5300 Call Report Software, open the book.