82 paragraphs found in AASB 9
… 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 …
… 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 …
… 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. …
… 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 …
… 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 …