Bonds - Fair Value Option and Sinking Funds August 2016

BONDSFAIR VALUE OPTION

ANDSINKING FUNDS

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Fair ValueOption


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Fair ValueOptionSinking Funds


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VALUINGA

BOND

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FAIRVALUEOPTION



ADJUSTEACH

PERIOD



GAINOR

LOSS


THERE IS NO


Discount


THERE IS NO


DiscountPremium


THERE IS NO


DiscountPremiumAmortization



INTEREST@

STATED



DISCLOSE



NOT A BLANKETELECTION



SINKINGFUNDS



"SETASIDE"



INVESTMENT



NONCURRENTASSET


DEBITS


Contributions


DEBITS


ContributionsIncome


CREDITS


Losses


CREDITS


LossesExpenses


R e c a p o f w h a t w e c o v e r e d :

Gains and Losses


Fair Value Option



Gains and Losses No Amortization


Fair Value Option



Gains and Losses No AmortizationNo Disc/Premium


Fair Value Option



Non Current Assets


Sinking Funds



Non Current Assets+ For Earnings


Sinking Funds



Non Current Assets+ For Earnings- For Expenses


Sinking Funds


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Bonds - Fair Value Option and Sinking Funds August 2016

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