Hedge Accounting. One little question.

[kirill-sh88j]

Hellow, ladies&gentlemen.

I need some help concerning hedge accounting. I wonder where in Statements or Balance sheet I can find an items reflecting derivatives? I mean where the sum of gain or losses from derivatives goes to. For example, where does the accounts such as "FX transactioni loss" or "Earnings" go to?

So, where should I look into to find out the fluctation of P&L due to hedging?

ThanX in advance.)