82 paragraphs found in AASB 9
… modified time value of money element, the objective is to determine how different the contractual (undiscounted) cash … asset to a financial instrument with identical contractual terms and the identical credit risk except the variable … in paragraphs 4.1.2(b) and 4.1.2A(b) . To make this determination, the entity must consider the effect of the …
… example, if an entity is assessing a bond with a five-year term and the variable interest rate is reset every six …
… principal amount outstanding only if: (a) the contractual terms of the tranche being assessed for classification …
… a financial asset, an entity shall consider all contractual terms of the financial asset (for example, prepayment, call …
… an investment fund that provides investors with benefits determined by units in the fund and recognise financial … with discretionary participation features. (See AASB 17 for terms used in this paragraph that are defined in that …
… other basic lending risks and costs). However, contractual terms that introduce exposure to risks or volatility in the …
… are expected to be very infrequent. Such changes are determined by the entity’s senior management as a result of … for example, when the entity has acquired, disposed of or terminated a business line. Examples of a change in business … of commercial loans that it holds to sell in the short term. The entity acquires a company that manages commercial …
… collateral and other security arrangements, negotiating the terms of the instrument, preparing and processing documents …
… the collateral. (c) If the transferor defaults under the terms of the contract and is no longer entitled to redeem …
… and B4.3.8 ); (b) a separate instrument with the same terms as the embedded derivative would meet the definition …