Which of the Following Is NOT a Condition for Hedge

question 16

Multiple Choice

Which of the following is NOT a condition for hedge accounting to be applied?

• A) There must be formal designation and documentation of the hedging relationship at the inception of the hedge.
• B) The effectiveness of the hedge must be able to be reliably measured.
• C) The hedge must be expected to be effective
• D) For cash flow hedges, the forecast transaction must be highly probable.

---

Definitions:

At-risk Patient

An individual who is considered to have a higher than average risk of developing a particular disease or condition.

Goal Achievement

The successful accomplishment of desired outcomes or objectives.

Psychosocial Aspect

Refers to the interrelation of social factors and individual thought and behavior.

Immobile Patient

A patient who is unable to move independently, requiring assistance for mobility and prevention of complications associated with prolonged immobility.