98 paragraphs found in AASB 9
… shall estimate cash flows by considering all contractual terms of the financial instrument (for example, prepayment, … credit enhancements that are integral to the contractual terms. There is a presumption that the expected life of a … instrument, the entity shall use the remaining contractual term of the financial instrument. credit-adjusted effective …
… at initial recognition. Thus, a given change, in absolute terms, in the risk of a default occurring will be more …
… possible behaviour of the hedging relationship during its term to ascertain whether it can be expected to meet the …
… AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of …
… an entity may use a derivative that would have terms that match the critical terms of the hedged item (this is commonly referred to as a … in the same outcome as if that change in value was determined by a different approach. Hence, using a …
… An option or automatic provision to extend the remaining term to maturity of a debt instrument is not closely related … party, the issuer regards the call option as extending the term to maturity of the debt instrument provided the issuer … present value of lost interest for the remaining term of the host contract. Lost interest is the product of …
… the event of a default by the debtor in accordance with the terms of the instrument that is guaranteed. Accordingly, …
… to affect the hedging relationship during its (remaining) term (see paragraph B6.4.2 ). The documentation of the …
… are expected to affect the hedging relationship during its term. This analysis (including any updates in accordance …