Trucking International Inc. entered into a fair value hedge transaction during the fiscal year. Which of the following would not be a required disclosure under U.S. GAAP for this derivative instrument in the annual financial report? The effective portion of the hedge. Net gain or loss recognized in the current period. The financial impact from the individual settlement dates in the current reporting period. Any portion of gain or loss excluded from the assessment of effectiveness Which of the following common derivative instruments effectively represents a contingent agreement? Commodity futures contract O Currency forward contract Stock put option Equity swap Which of the following derivative instruments has the least credit risk? Call option Forward contract Futures contract Currency swap