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          <NonNumbericText>&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;margin-left:0px;"&gt;In 2010, the FASB amended the Derivatives and Hedging Topic of the FASB Accounting Standards Codification to clarify the scope exception for embedded credit derivative features related to the transfer of credit risk in the form of subordination of one financial instrument to another. The amendment addresses how to determine which embedded credit derivative features, including those in collateralized debt obligations and synthetic collateralized debt obligations, are considered to be embedded derivatives that should not be analyzed under the Derivatives and Hedging Topic for potential bifurcation and separate accounting. The amendment is effective for the first fiscal quarter beginning after June&amp;#160;15, 2010. FirstEnergy does not expect this standard to have a material effect on its financial statements.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&amp;#160;&lt;/p&gt;</NonNumbericText>
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