The location and amount of the gains and losses reported in the statement of financial performance (or when applicable the statement of financial position for example, gains and losses initially recognized in other comprehensive income [OCI]) on derivative instruments and related hedged items.
The disclosure shall identify the line item(s) in the statement of financial performance in which the gains and losses for these categories of derivative instruments are included.
See Example 2 in the disclosures section of Appendix B of this Statement for an illustration of the disclosures about the gains and losses on derivative instruments reported in the statement of financial performance.
1) The gains and losses on its trading activities (including both derivative and nonderivative instruments) recognized in the statement of financial performance, separately by major types of items (such as fixed income/interest rates, foreign exchange, equity commodity, and credit)
2) The line items in the statement of financial performance in which trading activities gains and losses are included
An entity's disclosures for every annual and interim reporting period for which a statement of financial position and a statement of financial performance <begin strikethrough>complete set of financial statements<end strikethrough> is presented also shall include the following:
that it is likely that most enterprises will meet the requirements of this Statement by providing the required information in a statement of changes in equity, and that displaying items of other comprehensive income solely in that statement as opposed to reporting them in a statement of financial performance
will do little to enhance their visibility and will diminish their perceived importance (FASB 1997 para.