$11$ Match the Items In the right$-$hand column with the descriptions$/$explanations in the left$-$hand column. $50$ points eBook Print References a$.$ Hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment. Call option b$.$ Hedge of the exposure to variable cash flows of a forecasted transaction. Foreign currency hedge c$.$ Derivative instrument that is part of a host contract. d$.$ Specified interest rate, security price, or other variable. e$.$ Number of currency units, shares, bushels, or other units specified in the contract in U$.$S$.$ dollars. f$.$ Recognized in current earnings in the period of the change in value. g$.$ Recognized in Other comprehensive income in the period of the change in value h$.$ Measure of the extent to which the derivative offsets the changes in the fair values or cash flows of the hedged item. i$.$ Hedge of the net investment in foreign operations Conversion of a company's fixed$-$rate debt to a variable$-$rate debt. k$.$ Option that provides the right to acquire an underlying at an exercise or strike price. $1.$ Option that provides the right to sell an underlying at an exercise or strike price m$.$ Value of an option due to the spread between the current market price of the hedged item and the option's strike price. n$.$ Value of an option due to the opportunity to exercise the option over the term of the option period. o$.$ Process of separating the value of an embedded derivative from its host