FAS 161 Report

The FAS 161 report provides U.S. GAAP FAS 161 reporting for derivatives for use with entities preparing financial statement disclosures. Disclosures for derivative assets and derivative liabilities are required for annual and interim reporting periods whenever a statement of financial position and statement of financial performance are presented. The FAS 161 disclosures include quantitative disclosures required for entities having derivatives that are not designated as hedging instruments or hedging related. This report identifies the risk classifications and the specific fair value of derivative instruments for the statement of financial position, as well as the effect of derivative instruments on the statement of financial performance.

To create the FAS 161 report:

In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > FAS 161 Report.
You see the FAS 161 Report panel.
Complete the options on the FAS 161 Report panel.
Under Result Options, click Grid or Advanced Report for the report view you want.
Click Submit.
The report results appear on your desktop for the view selected. Grid and advanced report views include the Fair Value of Derivative Instruments in a Statement of Financial Position and the Effect of Derivative Instruments on the Statement of Financial Performance views.

FAS 161 Report Panel Options

A definition of the options on the FAS 161 Report panel follows.

Option	Description

Option	Description
Search Criteria
Entity ID	Specifies a portfolio, sector portfolio, composite portfolio, or Master Fund by the entity ID of the entity.
Entity Name	Specifies a portfolio, sector portfolio, composite portfolio, or Master Fund by name of the entity.
Accounting Basis	Specifies the accounting basis for the entity. For example, USTAX, GAAP, or IFRS.
Report Detail	Specifies whether to use Summary or Detailed report results. Default is Summary.
Report Type	Specifies the type of date for controlling your report results. Options include: Accounting Date (Default) Month End Date
Report Period	Specifies the time period, date range, or particular date for your report. The time period may be entity specific or security specific, such as fiscal year. Options include: Date Range Fiscal Year To Date (Default)
Report Start Date	Specifies the report date. Default is today's date. To use this option, you must select Price Level Transfer or Fair Value Level 3 Recon as your report name.
Report End Date	Specifies the ending date for your report results. The default is today's date.
Selection Criteria
Report Filters	Allows you to show/hide additional report and security filters. The default is No.
Advanced Report Options	Allows you to show/hide advanced report, group, sort, and format options. The default is No.
Filter Security By	Allows you to show/hide the additional report filters. Options include: Security Cross Reference (Default). If you select this option the panel unhides the Xref Type and Xref Security ID fields for data entry. Issue Name. If you select this option, the panel unhides the Issue Name field for data entry. Primary Asset ID. If you select this option, the panel unhides the Primary Asset ID field for data entry
Detail Tab Selection	Allows you to select the FAS 161 details for your report results. Options include: Fair Value of Derivative Instruments (Default is Yes). The Effect of Derivative Instruments (Default is Yes).
Report Groups	You can group the report results. Options include: Account/Sector Investment Type Security Type (Group 2 Default) Primary Asset ID Asset Lib Ind (Group 1 Required) Long Short Process Security Type Sub Security Type
Report Sorts	You can sort the report results. Options include: Account/Sector Investment Type Security Type Processing Security Type Primary Asset ID Country Long Short Ticker Symbol Security Alias