Predict the starting materials necessary for the following Robinson annulation. 
Definitions:
Hedge Relationship
A connection between a hedging instrument and the risk it is intended to offset, ensuring that changes in the value of one are counterbalanced by changes in the other.
Exchange Gain
A profit resulting from holding or transacting in foreign currencies as exchange rates vary.
Spot Rate
The existing selling or buying price of a certain currency for transactions that are completed right away.
Fair-Value Hedge
A hedge that is used to mitigate the risk of changes in the fair value of an asset, liability, or an unrecognized firm commitment.
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