CFM96090 - Interest restriction: group-interest: derivative contracts: examples

The next set of pages go through the following examples:

Example 1: (designated cash flow hedge)

Example 2: (Designated fair value hedge)

Example 3: (Undesignated cash flow hedge)

1. CFM96100

   Group-interest: derivative contracts: example 1 (designated cash flow hedge)
2. CFM96110

   Group-interest: derivative contracts: example 2 (designated fair value hedge)
3. CFM96120

   Group-interest: derivative contracts: example 3 (undesignated cash flow hedge)