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Under IAS 39 Financial Instruments: Recognition and Measurement, when a fair value hedge instrument expires it:
Procreation
The process of producing offspring or the act of reproducing.
Gary Kinsman
A Canadian sociologist known for his work on issues related to sexuality, social justice, and the policing of dissent.
Homo and Hetero Sexualities
Terms describing sexual orientation; homosexuality refers to attraction to the same sex, while heterosexuality refers to attraction to the opposite sex.
Heterosexual
An individual who is attracted to members of the opposite sex.
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