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An entity is not needed to assess equivalent hedges in an analogous manner when evaluating comparable hedging interactions executed prior to and once the adoption day for just about any of the subsequent: For (1) hedging relationships executed ahead of the adoption day designated underneath the shortcut method for which the hedge documentation click here to read wasn't amended to specify a long-haul method that would be employed if use with the shortcut approach wasn't or no more is suitable and (2) hedging interactions executed following the adoption day selected beneath the shortcut method for which a long-haul strategy is specified if use in the shortcut technique was not or no longer is suitable.

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