JP Morgan Chase 2015 Annual Report Download - page 220

Notes to consolidated financial statements
210 JPMorgan Chase & Co./2015 Annual Report
The following table outlines the Firm’s primary uses of derivatives and the related hedge accounting designation or disclosure
category.
Type of Derivative Use of Derivative Designation and disclosure
Affected
segment or unit
Page
reference
Manage specifically identified risk exposures in qualifying hedge accounting relationships:
Hedge fixed rate assets and liabilities Fair value hedge Corporate 216
Hedge floating-rate assets and liabilities Cash flow hedge Corporate 217
Foreign exchange Hedge foreign currency-denominated assets and liabilities Fair value hedge Corporate 216
Foreign exchange Hedge forecasted revenue and expense Cash flow hedge Corporate 217
Foreign exchange Hedge the value of the Firm’s investments in non-U.S. subsidiaries Net investment hedge Corporate 218
Commodity Hedge commodity inventory Fair value hedge CIB 216
Manage specifically identified risk exposures not designated in qualifying hedge accounting
relationships:
Interest rate Manage the risk of the mortgage pipeline, warehouse loans and MSRs Specified risk management CCB 218
Credit Manage the credit risk of wholesale lending exposures Specified risk management CIB 218
Commodity Manage the risk of certain commodities-related contracts and
investments
Specified risk management CIB 218
Interest rate and
foreign exchange
Manage the risk of certain other specified assets and liabilities Specified risk management Corporate 218
Market-making derivatives and other activities:
• Various Market-making and related risk management Market-making and other CIB 218
• Various Other derivatives Market-making and other CIB, Corporate 218