EFTA Document EFTA01368436

(B) interest, currency, or foreign exchange rate exposures arising from a person's current or anticipated assets or liabilities; or qualifies as bona fide hedging for purposes of an exemption from position limits under the CEA; or (C) qualifies for hedging treatment under (I) Financial Accounting Standards Board Accounting Standards Codification Topic 815, Derivatives and Hedging (formerly known as Statement No. 133); or (2) Governmental Accounting Standards Board Statement 53, Accounti