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This excerpt taken from the WEN 10-K filed Mar 4, 2010. Derivative
instruments
The
Company’s derivative instruments, excluding those that may be settled in its own
stock, are recorded at fair value (the “Company’s Derivative Instruments”).
Changes in fair value of the Company’s Derivative Instruments that have been
designated as fair value hedging instruments are recorded as an adjustment to
the underlying debt balance being hedged to the extent of the effectiveness of
such hedging instruments. Changes in fair value of the Company’s
Derivative Instruments that have been designated as cash flow hedging
instruments are included in the “Unrealized gain (loss) on cash flow hedges”
component of “Accumulated other comprehensive income (loss)” to the extent of
the effectiveness of such hedging instruments. Any ineffective
portion of the change in fair value of the designated hedging instruments is
included in results of operations.
This excerpt taken from the WEN 10-K filed Feb 29, 2008. Derivative
Instruments
The
Company’s derivative instruments, excluding those that may be settled in its own
stock and therefore not subject to the guidance in SFAS No. 133 “Accounting for
Derivative Instruments and Hedging Activities” (“SFAS 133”), are recorded at
fair value (the “Fair Value Derivatives”). Changes in fair value of
the Fair Value Derivatives that have been designated as cash flow hedging
instruments are included in the “Unrealized gain (loss) on cash flow hedges”
component of “Accumulated other comprehensive income (loss)” in the accompanying
consolidated statements of stockholders’ equity to the extent of the
effectiveness of such hedging instruments. Any ineffective portion of
the change in fair value of the designated hedging instruments is included in
the consolidated statements of operations. Changes in fair value of
the Fair Value Derivatives that have not been designated as hedging instruments
are included in the consolidated statements of operations.
See Note
13 for further disclosure related to the Company’s derivative
instruments.
This excerpt taken from the WEN 10-K filed Mar 1, 2007. Derivative Instruments The Company’s derivative instruments, excluding those that may be settled in its own stock and therefore not subject to the guidance in SFAS No. 133 (“SFAS 133”), “Accounting for Derivative Instruments and Hedging Activities,” are recorded at fair value (the “Fair Value Derivatives”). Changes in fair value of the Fair Value Derivatives that have been designated as cash flow hedging instruments are included in the “Unrealized gains (losses) on cash flow hedges” component of “Accumulated other comprehensive income (deficit)” in the accompanying consolidated statements of stockholders’ equity to the extent of the effectiveness of such hedging instruments. Any ineffective portion of the change in fair value of the designated hedging instruments is included in the consolidated statements of operations. Changes in fair value of the Fair Value Derivatives that have not been designated as hedging instruments are included in the consolidated statements of operations. See Note 13 for further disclosure related to the Company’s derivative instruments. This excerpt taken from the WEN 10-K filed Apr 3, 2006. Derivative Instruments The Company's derivative instruments, excluding those that may be settled in its own stock and therefore not subject to the guidance in SFAS No. 133 (“SFAS 133”), “Accounting for Derivative Instruments and Hedging Activities,” are recorded at fair value (the “Fair Value Derivatives”). Changes in fair value of the Fair Value Derivatives that have been designated as cash flow hedging instruments are included in the “Unrealized gains on cash flow hedges” component of “Accumulated other comprehensive income (deficit)” in the accompanying consolidated statements of stockholders' equity to the extent of the effectiveness of such hedging instruments. Any ineffective portion of the change in fair value of the designated hedging instruments is included in results of operations. Changes in fair value of Fair Value Derivatives that have not been designated as hedging instruments are included in the Company's results of operations. See Note 13 for further disclosure related to the Company's derivative instruments. 89
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