98 paragraphs found in AASB 9
… hedging instrument and the quantity of the hedged item in terms of their relative weighting. …
… financial instruments. These include: (a) when the terms of the contract permit either party to settle it net … by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of … delivery for the purpose of generating a profit from short-term fluctuations in price or dealer’s margin; and (d) when …
… because of the activation of an existing contractual term (for example, an existing fallback clause is triggered). …
… in that instrument or intends to resell it in the near term. …
… Conversely, if the critical terms of the hedging instrument and the hedged item are not … of offset. Consequently, the hedge effectiveness during the term of the hedging relationship is more difficult to …
… when the terms of the contract permit either party to settle it net …
… or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame …
… or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame …
… the addition of a fallback provision to the contractual terms of a financial asset or financial liability to enable …
… entity may hedge the foreign currency risk for the entire term of a 10-year fixed-rate debt denominated in a foreign … in its functional currency only for a short to medium term (say two years) and floating rate exposure in its functional currency for the remaining term to maturity. At the end of each of the two-year …