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 _____      ______   __   _      ___      _____   
|  __ \\   /_   _// | || | ||   / _ \\   / ____|| 
| |  \ ||   -| ||-  | '--' ||  | / \ || / //---`' 
| |__/ ||   _| ||_  | .--. ||  | \_/ || \ \\___   
|_____//   /_____// |_|| |_||   \___//   \_____|| 
 -----`    `-----`  `-`  `-`    `---`     `----`

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Text this: Hedge Accounting: An Illustration and Evaluation of the Guidelines in Exposure Draft 48