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You have customized the system for hedge accounting under IFRS.

You have customized the system for hedge accounting under IFRS.During period-end activities, which of the following amounts of the hedging instrument (HI) does the system post to equity (OCI)?

A.

For cash flow hedges, the effective portion of the gain or loss of the HI

B.

For cash flow hedges, the non-effective portion of the gain or loss of the HI

C.

For fair value hedges, the effective portion of the change in fair value of the HI

D.

For fair value hedges, the non-effective portion of the change in fair value of the HI

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