Which One of the Following Derivatives and Hedging Disclosures Is

Multiple Choice

Which one of the following derivatives and hedging disclosures is required by U.S. GAAP?

A) Impact on income of unhedged financial risk
B) Amounts of hedging gains and losses permanently classified in accumulated other comprehensive income
C) Gains and losses on derivatives reported in income and other comprehensive income
D) Degree of effectiveness of hedges, classified into fair value and cash flow categories