A Moving to another question will save this response. Question 12 Gains or losses on fair value hedges are Oa deferred Ob ignored completely oc reported directly in net income, od reported directly in retained carings, recorded in equity, as part of other comprehensive income. Oe Moving to another question will save this response 3 ** A $ 2 # 3 % 5 * 4 6 & 7 8 9 ? W E R T Y U S D F G H J K C V . N. M