98 paragraphs found in AASB 9
… and lender of debt instruments with substantially different terms shall be accounted for as an extinguishment of the … liability. Similarly, a substantial modification of the terms of an existing financial liability or a part of it …
… contract on the basis of its stated or implied substantive terms, so as to result in it having a fair value of zero at … separated from its host contract on the basis of the stated terms of the option feature. The initial carrying amount of …
… for the purpose of selling or repurchasing it in the near term; (b) on initial recognition is part of a portfolio of … which there is evidence of a recent actual pattern of short-term profit-taking; or (c) is a derivative (except for a …
… for the purpose of selling or repurchasing it in the near term; (b) on initial recognition is part of a portfolio of … which there is evidence of a recent actual pattern of short-term profit-taking; or (c) is a derivative (except for a …
… For example, when the critical terms (such as the nominal amount, maturity and underlying) … on the basis of a qualitative assessment of those critical terms that the hedging instrument and the hedged item have …
… If a financial asset contains a contractual term that could change the timing or amount of contractual … example, if the asset can be prepaid before maturity or its term can be extended), the entity must determine whether the contractual cash flows that could arise …
… at the reporting date (based on the modified contractual terms); and (b) the risk of a default occurring at initial … recognition (based on the original, unmodified contractual terms). …
… timely payment performance against the modified contractual terms. Typically a customer would need to demonstrate … payment on time following a modification of the contractual terms. …
… to meet its contractual cash flow obligations in the near term and adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of …
… hedging instrument and the quantity of the hedged item in terms of their relative weighting. …