Which One of the Following Derivatives and Hedging Disclosures Is

Multiple Choice

Which one of the following derivatives and hedging disclosures is not required by U.S. GAAP?

A) Net gain or loss recognized in earnings from fair value and cash flow hedges
B) Maximum length of time covered by cash flow hedges of forecasted transactions
C) Net gain or loss on foreign currency hedges reported in accumulated other comprehensive income
D) Total risk, and percentage of risk hedged, by hedge type