The Financial Accounting Standards Board ("FASB") has issued Statement No. 161 as an amendment of FASB Statement No. 133. Statement No. 161 requires further disclosure with regard to derivative instruments and hedging activity. This statement is effective for financial statements issued for fiscal years beginning after November 15, 2008 and interim periods within those fiscal years.

FASB: Summary of Statement No. 161

Deloitte: FASB Expands Disclosures About Derivative Instruments & Hedging Activities

PricewaterhouseCoopers: Structured Finance Group FASB 161 Presentation

Reuters: FASB Press Release

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