Q41 CFAI mock PM section

qustion asks which drivative hedge will most likely bypass income satement.

for risk 2: " LSRC faces potentially higher energy costs and its negative impact on future cash flows. The company uses derivatives to hedge against this risk."

isn’t this considered a cash flow hedge and also bypass income statement? Thank.

At first it does, but when the transaction (payment) takes place gains/losses form hedge go to IS.

Also for Q $53, whatever happened to the 30% control premium? Why isn’t that included in the calculation??

Because it’s GTM, the control premium is already embedded