During period end activities, which of the following amounts of Hedging Instrument (HI) does the system post to Equity (OCI)?

You have customized the system for Hedge Accounting under IFRS.

During period end activities, which of the following amounts of Hedging Instrument (HI) does the system post to Equity (OCI)?
A . For fair value hedges, the non-effective portion of change in fair value of the H
C . For cash flow hedges, the non-effective portion of gain or loss of the H
E . For cash flow hedges, the effective portion of gain or loss of the H
G . For fair value hedges, the effective portion of change in fair value of the H

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Answer: C