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Reclassifying the Amount Accumulated in the Cash Flow Hedge Reserve
155.5 For the purpose of applying the requirement in paragraph 141 in order to determine whether the hedged future cash flows are expected to occur, an entity shall assume that the interest rate benchmark on which
3 The report, 'Reforming Major Interest Rate Benchmarks', is available at http://www.fsb.org/wp-content/uploads/r_140722.pdf.
the hedged cash flows (contractually or non-contractually specified) are based is not altered as a result of interest rate benchmark reform.