FIN.14:0 - Use this when

A financial exposure matters enough to consider changing, offsetting or transferring it. Compare the protection obtained with cost, residual risk and cash demands. An existing adequate hedge can remain in use within its conditions.

Use the existing arrangement directly while its exposure and conditions remain adequate. A question about whether a payment actually settled belongs first in FIN.15. The fuller Solution explains how to construct a protection comparison when the amount, instrument behavior or choice is still unresolved.