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SOFA-CFE · Question #155

SOFA-CFE Question #155: Real Exam Question with Answer & Explanation

The correct answer is A. It must be considered a derivative if freestanding. See the full explanation below for the reasoning.

Question

To determine whether a contract has an embedded derivative which criteria must be met?

Options

  • AIt must be considered a derivative if freestanding
  • BIt is clearly and closely related to the host
  • CThe contract is already carried at fair value through earnings
  • DAll of the above

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