88 paragraphs found in AASB 9
… The basis for determining the contractual cash flows of a financial asset or … liability can change: (a) by amending the contractual terms specified at the initial recognition of the financial instrument (for example, the contractual terms are amended to replace the referenced interest rate …
… in which inflation-linked bonds have a volume and term structure that results in a sufficiently liquid market that allows constructing a term structure of zero-coupon real interest rates. This … those circumstances the inflation risk component could be determined by discounting the cash flows of the hedged debt …
… not considered by – or contemplated in – the contractual terms at the initial recognition of the financial instrument, without amending the contractual terms (for example, the method for calculating the interest … rate benchmark is altered without amending the contractual terms); and/or …
… 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 … If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or …
… The following are examples of contractual terms that result in contractual cash flows that are solely … period of time (the consideration for credit risk may be determined at initial recognition only, and so may be fixed) … and costs, as well as a profit margin; (b) a contractual term that permits the issuer (ie the debtor) to prepay a …
… shall estimate cash flows by considering all contractual terms of the financial instrument (for example, prepayment, … credit enhancements that are integral to the contractual terms. There is a presumption that the expected life of a … instrument, the entity shall use the remaining contractual term of the financial instrument. …
… of an option relates to the hedged item if the critical terms of the option (such as the nominal amount, life and … are aligned with the hedged item. Hence, if the critical terms of the option and the hedged item are not fully aligned, an entity shall determine the aligned time value, ie how much of the time …
… incurred with an intention to repurchase them in the near term (eg a quoted debt instrument that the issuer may buy back in the near term depending on changes in its fair value); and (d) … for which there is evidence of a recent pattern of short-term profit-taking. …
… forward contract relates to the hedged item if the critical terms of the forward contract (such as the nominal amount, … are aligned with the hedged item. Hence, if the critical terms of the forward contract and the hedged item are not fully aligned, an entity shall determine the aligned forward element, ie how much of the …
… and lender of debt instruments with substantially different terms shall be accounted for as an extinguishment of the … liability. Similarly, a substantial modification of the terms of an existing financial liability or a part of it …