When practicable to estimate, an entity must disclose the value of financial instruments at Net realizable value. Book value. Historical cost. Fair value. Which of the following items is not included in accumulated other comprehensive income or loss? Unrealized gains and losses from a derivative properly designated as a cash flow hedge Unrealized holding gains or losses on debt securities classified as available for sale A reduction of shareholders' equity related to employee stock ownership plans Prior service costs not previously recognized as a component of net periodic pension costs Which of the following does not qualify as an underlying? Exchange rate Commodity price Stock shares Insurance index