Wiley GAAP: Financial Statement Disclosure Manual. Joanne M. Flood

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Financial Instruments Cash Collateral Pledged Net Amount Derivatives $80,000 $80,000 $– $– $– $– Repurchase, securities lending, and similar arrangements $80,000 – 80,000 (80,000) – – Other financial instruments – – – – – – Total $160,000 $(80,000) $80,000 $(80,000) $– $–

      The following table illustrates how an entity might provide the quantitative disclosure requirements in ASC 210‐20‐50‐3 by type of instrument and by counterparty.

       Offsetting of Financial Assets and Derivative Assets—As of December 31, 20X0

Description Gross Amounts of Recognized Assets Gross Amounts Offset in the Statement of Financial Position Net Amounts of Assets Presented in the Statement of Financial Position
Derivatives $100,000 $(90,000) $10,000
Reverse repurchase, securities, borrowings, and similar arrangements $90,000 $90,000
Other financial instruments
Total $190,000 $(90,000)

       Financial Assets, Derivative Assets, and Collateral Held by Counterparty—As of December 31, 20X0

Gross Amounts Not Offset in the Statement of Financial Position
Net Amounts of Assets Presented in the Statement of Financial Position Financial Instruments Cash Collateral Received Net Amount
Counterparty A $10,000 $ – $ – $ 10,000
Counterparty B $90,000 (90,000)
Other
Total $100,000 $(90,000) $ – $10,000

       Offsetting of Financial Liabilities and Derivative Liabilities—As of December 31, 20X0

Description Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statement of Financial Position Net Amounts of Liabilities Presented in the Statement of Financial Position
Derivatives $80,000 $(80,000) $ –
Repurchase, securities lending, and similar arrangements 80,000 80,000
Other financial instruments
Total $160,000 $(80,000) $80,000

       Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty—As of December 31, 20X0

Gross Amounts Not Offset in the Statement of Financial Position
Net Amounts of Liabilities Presented in the Statement of Financial Position Financial Instruments Cash Collateral Pledged Net Amount
Counterparty A $ – $ – $ – $ –
Counterparty B 80,000 (80,000)
Other
Total $80,000 $(80,000) $ –

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