Derivative Valuation and Financial Impacts Sample Clauses

Derivative Valuation and Financial Impacts. Xcel Energy records all derivative instruments on the balance sheet at fair value unless exempted as a normal purchase or sale. Changes in non-exempt derivative instrument’s fair value are recognized currently in earnings unless the derivative has been designated in a qualifying hedging relationship. The application of hedge accounting allows a derivative instrument’s gains and losses to offset related results of the hedged item in the statement of operations, to the extent effective. SFAS No. 133 – “Accounting for Derivative Instruments and Hedging Activities” (SFAS No. 133), as amended, requires that the hedging relationship be highly effective and that a company formally designate a hedging relationship to apply hedge accounting. The impact of the components of xxxxxx on Xcel Energy’s Other Comprehensive Income, included in the Consolidated Statements of Stockholders’ Equity, are detailed in the following tables: Three months ended Sept. 30, (Millions of Dollars) 2004 2003 Accumulated other comprehensive income (loss) related to cash flow xxxxxx at June 30 $ 18.1 $ (38.5 ) After-tax net unrealized gains (losses) related to derivatives accounted for as xxxxxx (11.2 ) 60.4 After-tax net realized gains on derivative transactions reclassified into earnings (4.6 ) (12.6 ) Accumulated other comprehensive income (loss) related to cash flow xxxxxx at Sept. 30 $ 2.3 $ 9.3 Nine months ended Sept. 30, (Millions of Dollars) 2004 2003 Accumulated other comprehensive income related to cash flow xxxxxx at Jan. 1 $ 8.1 $ 22.1 After-tax net unrealized gains related to derivatives accounted for as xxxxxx 2.6 87.9 After-tax net realized gains on derivative transactions reclassified into earnings (8.4 ) (100.7 ) Accumulated other comprehensive income (loss) related to cash flow xxxxxx at Sept. 30 $ 2.3 $ 9.3 Xcel Energy records the fair value of its derivative instruments in its Consolidated Balance Sheet as a separate line item identified as Derivative Instruments Valuation for assets and liabilities, as well as current and noncurrent.
Sample 1
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Related to Derivative Valuation and Financial Impacts

  • Fund Valuation and Financial Reporting Services (1) Account for Fund share purchases, sales, exchanges, transfers, dividend reinvestments, and other Fund share activity as reported by the Fund’s transfer agent on a timely basis.

  • Accounting Methods and Financial Records Maintain a system of accounting, and keep such books, records and accounts (which shall be true and complete in all material respects) as may be required or as may be necessary to permit the preparation of financial statements in accordance with GAAP and in compliance with the regulations of any Governmental Authority having jurisdiction over it or any of its properties.

  • Portfolio Valuation and Diversification Etc Risk Factor Ratings;

  • THE BANKS AND FINANCIAL INSTITUTIONS listed in Schedule 1, as Lenders;

  • Accounting and Financial Determinations Unless otherwise specified, all accounting terms used herein or in any other Loan Document shall be interpreted, all accounting determinations and computations hereunder or thereunder (including under Section 7.2.4) shall be made, and all financial statements required to be delivered hereunder or thereunder shall be prepared in accordance with, those generally accepted accounting principles ("GAAP") applied in the preparation of the financial statements referred to in Section 6.5.

  • Pricing and Portfolio Valuation All expenses of computing the Fund 's net asset value per share, including any equipment or services obtained for the purpose of pricing shares or valuing the Fund 's investment portfolio.

  • Statements of Reconciliation after Change in Accounting Principles If, as a result of any change in accounting principles and policies from those used in the preparation of the Historical Financial Statements, the consolidated financial statements of Holdings and its Subsidiaries delivered pursuant to Section 5.1(b) or 5.1(c) will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subdivisions had no such change in accounting principles and policies been made, then, together with the first delivery of such financial statements after such change, one or more statements of reconciliation for all such prior financial statements in form and substance satisfactory to Administrative Agent;

  • Reconciliation and Final Payment Seller and Buyer shall reasonably cooperate after Closing to make a final determination of the allocations and prorations required under this Contract within one hundred eighty (180) days after the Closing Date. Upon the final reconciliation of the allocations and prorations under this Section, the party which owes the other party any sums hereunder shall pay such party such sums within ten (10) days after the reconciliation of such sums. The obligations to calculate such prorations, make such reconciliations and pay any such sums shall survive the Closing.

  • Change of Management or Financial Condition Prompt notice of any change in the senior management of the Parent, the Borrower, any Subsidiary or any other Loan Party and any change in the business, assets, liabilities, financial condition, results of operations or business prospects of the Parent, the Borrower, any Subsidiary or any other Loan Party which has had or could reasonably be expected to have a Material Adverse Effect;

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