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3I0-012 · Question #47

3I0-012 Question #47: Real Exam Question with Answer & Explanation

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Question

Which one of the following statements is incorrect? Hedge accounting of an existing position no longer applies when:

Options

  • Athe trader acquires additional exposure in the hedged item.
  • Bthe hedging instrument is sold, terminated or exercised.
  • Cthe hedged item is sold or settled.
  • Da hedge fails the effectiveness test.

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