82 paragraphs found in AASB 9
… The basis for determining the contractual cash flows of a financial asset or … liability can change: (a) by amending the contractual terms specified at the initial recognition of the financial instrument (for example, the contractual terms are amended to replace the referenced interest rate …
… in which inflation-linked bonds have a volume and term structure that results in a sufficiently liquid market that allows constructing a term structure of zero-coupon real interest rates. This … those circumstances the inflation risk component could be determined by discounting the cash flows of the hedged debt …
… The following are examples of contractual terms that result in contractual cash flows that are solely … period of time (the consideration for credit risk may be determined at initial recognition only, and so may be fixed) … and costs, as well as a profit margin; (b) a contractual term that permits the issuer (ie the debtor) to prepay a …
… If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or … of the liability and are amortised over the remaining term of the modified liability. …
… of an option relates to the hedged item if the critical terms of the option (such as the nominal amount, life and … are aligned with the hedged item. Hence, if the critical terms of the option and the hedged item are not fully aligned, an entity shall determine the aligned time value, ie how much of the time …
… 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. …
… forward contract relates to the hedged item if the critical terms of the forward contract (such as the nominal amount, … are aligned with the hedged item. Hence, if the critical terms of the forward contract and the hedged item are not fully aligned, an entity shall determine the aligned forward element, ie how much of the …
… incurred with an intention to repurchase them in the near term (eg a quoted debt instrument that the issuer may buy back in the near term depending on changes in its fair value); and (d) … for which there is evidence of a recent pattern of short-term profit-taking. …
… 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 …