82 paragraphs found in AASB 9
… to’) the particular underlying assets or cash flows to determine whether the contractual cash flows of the financial … and interest on the principal amount outstanding. If the terms of the financial asset give rise to any other cash …
… to collect contractual cash flows and (b) the contractual terms of the financial asset give rise on specified dates to …
… flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to …
… Examples of changes that give rise to a new basis for determining the contractual cash flows that is economically … of an existing interest rate benchmark used to determine the contractual cash flows of a financial asset or … (c) the addition of a fallback provision to the contractual terms of a financial asset or financial liability to enable …
… go out of the money before expiry); and (e) a sale of short-term receivables in which the entity guarantees to …
… the market return would be for a contract with the same terms as the host contract. (b) An embedded floor or cap on … an embedded derivative, and (ii) does not contain any terms not present in the original host debt contract. (f) An … assets of the fund. A unit-linking feature is a contractual term that requires payments denominated in units of an …
… it expected to affect the hedging relationship during its term and evaluates whether changes in the extent of offset …
… hedging relationship is discontinued before the end of its term. The hedging instrument in that hedging relationship …
… financial asset and are amortised over the remaining term of the modified financial asset. …
… can choose to pay three-month LIBOR for a three-month term or one-month LIBOR for a one-month term. The contractual cash flows are solely payments of … has a contractual interest rate that is based on a term that can exceed the instrument’s remaining life (for …