82 paragraphs found in AASB 9
… For the purpose of paragraph 3.3.2 , the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and … cash flows of the original financial liability. In determining those fees paid net of fees received, a borrower …
… or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame …
… 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 …
… the expected cash flows by considering all contractual terms of the financial asset (for example, prepayment, … use the contractual cash flows over the full contractual term of the financial instrument (or group of financial …
… the expected cash flows by considering all the contractual terms of the financial instrument (for example, prepayment, … use the contractual cash flows over the full contractual term of the financial instrument (or group of financial …
… used with the objective of generating a profit from short-term fluctuations in price or dealer’s margin. …
… when due in accordance with the original or modified terms of a debt instrument. …
… characteristics (eg amount outstanding, repayment profile, term and currency) in the market. The contractual terms of the loan permit the mortgage customer to prepay its …
… financial instrument. For example, the fair value of a long-term loan or receivable that carries no interest can be … interest for a similar instrument (similar as to currency, term, type of interest rate and other factors) with a …
… possible behaviour of the hedging relationship during its term to ascertain whether it can be expected to meet the …