88 paragraphs found in AASB 9
… to’) the particular underlying assets or cash flows to determine whether the contractual cash flows of the financial … and interest on the principal amount outstanding. If the terms of the financial asset give rise to any other cash …
… go out of the money before expiry); and (e) a sale of short-term receivables in which the entity guarantees to …
… the market return would be for a contract with the same terms as the host contract. (b) An embedded floor or cap on … an embedded derivative, and (ii) does not contain any terms not present in the original host debt contract. (f) An … assets of the fund. A unit-linking feature is a contractual term that requires payments denominated in units of an …
… financial asset and are amortised over the remaining term of the modified financial asset. …
… it expected to affect the hedging relationship during its term and evaluates whether changes in the extent of offset …
… hedging relationship is discontinued before the end of its term. The hedging instrument in that hedging relationship …
… can choose to pay three-month LIBOR for a three-month term or one-month LIBOR for a one-month term. The contractual cash flows are solely payments of … has a contractual interest rate that is based on a term that can exceed the instrument’s remaining life (for …
… a financial asset, an entity shall consider all contractual terms of the financial asset (for example, prepayment, call …
… modified time value of money element, the objective is to determine how different the contractual (undiscounted) cash … asset to a financial instrument with identical contractual terms and the identical credit risk except the variable … in paragraphs 4.1.2(b) and 4.1.2A(b) . To make this determination, the entity must consider the effect of the …
… example, if an entity is assessing a bond with a five-year term and the variable interest rate is reset every six …