82 paragraphs found in AASB 9
… at initial recognition. Thus, a given change, in absolute terms, in the risk of a default occurring will be more …
… 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 …
… collects equivalent amounts from the original asset. Short-term advances by the entity with the right of full recovery … violate this condition. (b) The entity is prohibited by the terms of the transfer contract from selling or pledging the …
… are expected to affect the hedging relationship during its term. This analysis (including any updates in accordance …
… To determine whether a financial instrument has low credit risk, … participant perspective taking into account all of the terms and conditions of the financial instrument. …
… fair value of an embedded derivative on the basis of its terms and conditions, the fair value of the embedded …
… instrument until a customer breaches the contractual terms. If changes in the credit risk for individual …