Economic On Jan $1,2025,$ an entity enters into a cash flow hedge for forecast purchases of inventory expected in Dec $2025.$ At Jun $30,$ the derivative has a gain of $\backslash$$$15,000($effective portion$)$ recognized in OCl. At Dec $31,$ the inventory is purchased, and the hedge results in a total gain of $\backslash$$$18,000($all effective$).$ Under IFRS $9,$ how is this treated in Dec $2025$ financial statements? A$.$ OCI gain remains until inventory is sold, then reclassified to $\backslash ($ P $/$ L $\backslash )$ as COGS adjustment B$.$ Entire gain is recognized in $\backslash (\backslash$mathrm$\{$P$\}/\backslash$mathrm$\{$L$\}\backslash )$ in Dec $2025$ C$.\backslash (\backslash$$ $3,000\backslash )$ to $\backslash ($ P $/$ L$,\backslash$$ $15,000\backslash )$ remains in OCI D$.$ OCI gain reclassified immediately to retained earnings