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* If a derivative is not designated as a hedge.6 () (2 ) the change in market value must be recognized in net income when

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* If a derivative is not designated as a hedge.6 () (2 ) the change in market value must be recognized in net income when it changes O the change in fair value must be recognized in net income when it changes o the change in market value is not recognized in net income O the change in fair value is not recognized in net income O

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