Ah, the hypothetical derivative. Gotta love these accounting puzzles. I reckon it's the representation of the hedged item. Seems like the most logical choice to me.
Haha, a hypothetical derivative, eh? Sounds like something straight out of a financial wizard's playbook. I'm going with option C - it's the representation of the hedging instrument.
Ooh, this one's tricky! I think the hypothetical derivative is the representation of the hedging instrument. Gotta love those accounting technicalities, am I right?
Mike
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