[求助]关于fair value hedge和cash flow hedge higher, future, energy, material, contract

hoangvu90

老师上课的时候说过cash flow hedge只针对利率floating/fixed来说的
use the future contract to hedge exposure to variable cash flow(future cash flow from a forecasted transaction)
exposure指the risk of higher raw material and energy price by purchasing commidty...
到底属于fair value hedge 还是cash flow hedge

我觉得应该是fair value hedge,原版书上列为OCI就是cash flow hedge