You have customized the system for Hedge Accounting under IFRS.
During period end activities, which of the following amounts of Hedging Instrument (HI) does the system post to Equity (OCI)?
A . For fair value hedges, the non-effective portion of change in fair value of the H
C . For cash flow hedges, the non-effective portion of gain or loss of the H
E . For cash flow hedges, the effective portion of gain or loss of the H
G . For fair value hedges, the effective portion of change in fair value of the H
Answer: C