88 paragraphs found in AASB 9
… principal amount outstanding only if: (a) the contractual terms of the tranche being assessed for classification …
… the collateral. (c) If the transferor defaults under the terms of the contract and is no longer entitled to redeem …
… and B4.3.8 ); (b) a separate instrument with the same terms as the embedded derivative would meet the definition …
… other basic lending risks and costs). However, contractual terms that introduce exposure to risks or volatility in the …
… are expected to be very infrequent. Such changes are determined by the entity’s senior management as a result of … for example, when the entity has acquired, disposed of or terminated a business line. Examples of a change in business … of commercial loans that it holds to sell in the short term. The entity acquires a company that manages commercial …
… collateral and other security arrangements, negotiating the terms of the instrument, preparing and processing documents …
… For the purpose of determining significant increases in credit risk and … type; (d) date of initial recognition; (e) remaining term to maturity; (f) industry; (g) geographical location of …
… value through other comprehensive income if the contractual terms of the financial asset give rise to cash flows that …
… risk: (a) the financial instruments do not have a fixed term or repayment structure and usually have a short …
… but does not do so only as a result of a contractual term that permits (or requires) the issuer to prepay a debt … which may include reasonable compensation for the early termination of the contract; and (c) when the entity …