Project: 2018-220 Derivatives and Hedging (Topic 815): Inclusion of the Overnight Index Swap (OIS) Rate Based on the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes
Reference Number: 2018-220
Derivatives and Hedging (Topic 815): Inclusion of the Overnight Index Swap (OIS) Rate Based on the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes
Reference Number: 2018-220
Derivatives and Hedging (Topic 815): Inclusion of the Overnight Index Swap (OIS) Rate Based on the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes
| Letter | Affiliation | Submitted By: | |
| 1 | CALCPA/APAS COMMITTEE | MATTHEW J. LOMBARDI | View |
| 2 | PRICEWATERHOUSECOOPERS LLP | View | |
| 3 | CHATHAM FINANCIAL | View | |
| 4 | 11 FEDERAL HOME LOAN BANKS | WILLIAM SHAW | View |
| 5 | KPMG LLP | View | |
| 6 | DEUTSCHE BANK AG | LISA BOMBA AND MICHAEL FEHRMAN | View |
| 7 | AMERICAN BANKERS ASSOCIATION | JOSHUA STEIN | View |
| 8 | MORGAN STANLEY | G. DAVID BONNAR | View |
| 9 | ISDA/NAAC | MATTHEW ESPOSITO AND ANTONIO CORBI | View |
| 10 | GRANT THORNTON LLP | View | |
| 11 | NYSSCPA | HAROLD L. DEITERS III | View |
| 12 | GENERAL MOTORS COMPANY | THOMAS S. TIMKO AND CONNIE COFFEY | View |
| 13 | CITIGROUP | ROBERT TRAFICANTI | View |
| 14 | GOLDMAN SACHS | TIMOTHY BRIDGES | View |
| 15 | SUNTRUST BANKS INC. | RYAN RICHARDS | View |
| 16 | DELOITTE & TOUCHE LLP | View | |
| 17 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
| 18 | JPMORGAN CHASE & CO. | BRET DOOLEY | View |
| 19 | ERNST & YOUNG LLP | View | |
| 20 | CAPITAL ONE FINANCIAL CORPORATION | TIMOTHY GOLDEN | View |
| 21 | BDO USA LLP | View |