The hedge is effective in that (i) economic relationship exists between the hedging item and hedged

The hedge is effective in that (i) economic relationship exists between the hedging item and hedged item, (ii) the effect of credit risk does not dominate the value changes, and (iii) the hedge ratio is the same as that arising from quantity of hedged instrument to the quantity of hedging instrument.

A.正确

B.错误

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