_____ for an FX Forward to Qualify for a Hedge

_____ For an FX forward to qualify for a hedge of a firm purchase commitment, which of the following conditions, among others, must be satisfied?

A) The expiration date of the FX forward must coincide with the transaction date on the purchase commitment.
B) The quantity of currency in the FX forward must be the same as the quantity of currency on the purchase commitment.
C) The purchase commitment must be firm.
D) The hedge must be a perfect hedge.
E) None of the above.