Search Definitions

The amortised cost of a financial asset , before adjusting for any loss allowance . …

The relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. …

A financial asset or financial liability that: (a) is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition is part of a portfolio of identified financial instruments that are managed …

Gains or losses that are recognised in profit or loss in accordance with paragraph 5.5.8 and that arise from applying the impairment requirements in Section 5.5 …

The expected credit losses that result from all possible default events over the expected life of a financial instrument. …

The allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 , lease receivables and contract assets , the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A and the …

The amount arising from adjusting the gross carrying amount of a financial asset to reflect the renegotiated or modified contractual cash flows. The entity recalculates the gross carrying amount of a financial asset as the present value of the estimated …

A financial asset is past due when a counterparty has failed to make a payment when that payment was contractually due. …

Purchased or originated financial asset(s) that are credit-impaired on initial recognition. …

The first day of the first reporting period following the change in business model that results in an entity reclassifying financial …