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hello this is sylvia of cpd books and in this video i will be responding the question related to the hedge effectiveness prospective test versus retrospective test especially in the light of the rules in ifrs 9 because there was a change from is 39 a few years ago todays question comes from sumit from india but hes not the only one in fact many readers ask me the same thing which needs clarification so here we go under ifrs 9 we are required to test the hedge effectiveness prospectively and we can use the qualitative methods for example the critical terms matching does it mean that there is no need for quantitative retrospective testing of the hedge effectiveness here we are talking about cash flow h of forecast transaction and all the critical terms of hatched item and hedging instrument match and the h is designated at day one i believe that if all terms match then the hedge is a hundred percent effective always and there is no need for quantitative testing okay so thats the end o