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Speculative Trades (Not Qualifying for Hedge Accounting)

Accounting
   Cash Flow
   Fair Value
   Foreign Operations
   Speculative Trades

The accounting treatment is the same for derivatives intended for speculative purposes or for which the prerequisite hedge criteria are not satisfied. Gains and losses of the derivative are realized currently in earnings. The objective for using the derivative contract(s) must still be disclosed.

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Kawaller & Co. and the Kawaller Fund | 162 State Street | Brooklyn, NY 11201
Phone: 718-694-6270 | Fax: 413-460-1819 | kawaller@kawaller.com

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