If a financial instrument is classified as a cash flow hedge, then

	a.	its gains or losses are reported in the income statement if a fiscal year-end occurs before the settlement date.
	b.	it is classified as a held-to-maturity asset.
	c.	it does not require a notional amount.
	d.	its gains or losses are reported in the balance sheet if a fiscal year-end occurs before the settlement date.