What are the forms and characteristics of hedge accounting Bank B granted on 1.10.20X1 to company D a loan of 200,000 for 10 years with a fixed interest rate of 3%. The loan will be serviced with equal semi-annual installments plus interest that will be paid every 31/3 and 30/09 of each year, while bank B prepares interim financial statements. Wanted: Make the journal entries for the years 20X1-20X2 for company B (for calculations use a period of 90 days for each quarter and 360 days for the year)