A is corrent. The four foreign currency hedges are (1) an unrecognized firm commitment, (2) available-for-sale securities, (3) foreign currency denominated forecasted transactions, and (4) net investments in foreign operations. B is incorrect. The four foreign currency hedges are (1) an unrecognized firm commitment, (2) available-for-sale securities, (3) foreign currency denominated forecasted transactions, and (4) net investments in foreign operations. B is incorrect. The four foreign currency hedges are (1) an unrecognized firm commitment, (2) available-for-sale securities, (3) foreign currency denominated forecasted transactions, and (4) net investments in foreign operations. D is incorrect. The four foreign currency hedges are (1) an unrecognized firm commitment, (2) available-for-sale securities, (3) foreign currency denominated forecasted transactions, and (4) net investments in foreign operations.
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