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Question 15 - C_THR82_2405 discussion
You implement hedge management and hedge accounting. Which of the following describes the hypothetical derivative?
A.
It is used to simulate accounting entries for hedging instruments.
B.
It is the representation of the hedged item.
C.
It is the link between the hedged item and hedging instrument.
D.
It is the representation of the hedging instrument.
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