In which of the following situations is a gain or loss recorded on a commitment asset or liability which would not otherwise be recorded?

Question

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In a fair value hedge of a firm commitment, any changes in the fair value of the commitment asset or liability are recorded in the income statement, even if they are not realized until the commitment is settled. In all other situations listed, gains or losses are recorded based on the actual realization of the commitment asset or liability.

In Which of the Following Situations Is a Gain or Loss