All of the Following Are Examples of Cash Flow Hedges

Multiple Choice

All of the following are examples of cash flow hedges except:

A) ​a hedge against a price increase in a raw material expected to be purchased in 60 days.
B) ​a hedge against a fixed interest note payable using an interest rate swap.
C) ​a hedge against a variable interest note payable using an interest rate swap.
D) ​All of the above are examples of cash flow hedges.