hedged_risk

The risk being hedged, among the potential hedged risks described under ASC 815-20-25-12 and ASC 815-20-25-15.

cr

Credit risk.

fv_option

Fair value option risk.

fx

Foreign exchange risk.

fx_cr

Combined foreign exchange and credit risk.

ir

Interest rate risk.

ir_cr

Combined interest rate and credit risk.

ir_fx

Combined interest rate and foreign exchange risk.

ir_fx_cr

Combined interest rate, foreign exchange, and credit risk.

other

Other types of risk not covered by the specific categories.

overall_fv_cf

Overall fair value and cash flow risk.

For additional details refer to:

• https://asc.fasb.org/1943274/2147480682/815-20-25-12
• https://asc.fasb.org/1943274/2147480682/815-20-25-15