The accounting treatment given a cash flow hedge of a forecasted transaction continues unless:

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The special accounting treatment given a cash flow hedge of a forecasted transaction continues unless:
F1F1F1S1F1F1F10The necessary criteria to qualify as a cash flow hedge are no longer satisfied,
F1F1F1S1F1F1F10The derivative instrument expires or is sold, terminated, or exercised,
F1F1F1S1F1F1F10The derivative instrument is no longer designated as a hedge on a forecasted transaction, or
F1F1F1S1F1F1F10The hedging relationship is no longer highly effective based on management's policies.

The Accounting Treatment Given a Cash Flow Hedge of a Forecasted