All of the Following Are Examples of a Fair Value

question 1

Multiple Choice

All of the following are examples of a fair value hedge, except:

• A) a forward contract to sell US$ hedging a recognised trade receivable in US$.
• B) a forward contract to buy US$ hedging a highly probable purchase of inventory in US$.
• C) a forward contract to buy US$ hedging a recognised trade payable in US$.
• D) a forward contract to sell US$ hedging a recognised loan receivable in US$.