FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Notes & Samples

NOTE 7 – Derivatives
Derivatives with Contingent Features

Agencies must disclose any contingent features included in their derivatives (such as a requirement for an agency to post collateral if its credit rating declines). Details about derivatives with contingent features must be disclosed in Note 15 and referenced as such in Note 7.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy