Transcription of Hedge accounting - ardf.org.tw
1 1 Hedge accounting IFRS Foundation IFRS Foundation 2013/04 9 IFRS9 IAS39 IASB IFRS9 IAS39 IASB IFRS7 IAS39 2013/02 IASB 2013 1 IASB IASB 1 2013/01 1 IASB 2013 2 28 ED Novation of Derivatives and Continuation of Hedge accounting IAS39 IFRS9 2013 4 2 2 1.
2 2. IASB IASB own use 1. own use all-or-none basis 2 2. 1 1. IAS39 2. proxy hedging 3. 4. IAS39 IASB 2011/09 1. (1) (2) (3) 2.
3 2 3 1. 2. 39 Mandatory Effective Date of IFRS9 2015 1 1 2015 1 1 1. 39 2. 39 1. 39 39 2. 39 1.
4 (i) (ii) 4 (iii) 2. (i) (ii) (iii) 2011/07 forward points funding swap net interest margin Aggregated exposures 1. 2. synthetic accounting (1) (2) 1.
5 2. 5 1. 2. 3. 4. 5. 6. 1. 1. (1) (2) (3) (4) 6 2.
6 (1) (2) 80% 1. (1) (2) (3) 1. 2. IFRS7 Financial Instruments: Disclosures IFRS13 Fair Value Measurement 3. IASB IFRS9 Financial Instruments own use 3 2011/05 IASB (a) 3 IAS39 5 IAS39 IAS39 IAS39 2010 5 7 (b) 1.
7 Unbiased 2. (1) a. b. (2) 1. IASB IASB 2. IASB IASB IFRSs 3. IASB IFRSs IASB 4.
8 IASB 8 1. 2. 3. IASB 4. IASB (1) (2) IAS39 Financial instruments recognition and measurement IASB IAS39 IASB IASB IAS39 IASB Rebalancing IASB IASB IASB
9 9 IASB 1. (3) (4) 2. 3. 1. 2.
10 2011/04 1. 10 2. LIBOR IASB lock in a margin LIBOR full LIBOR LIBOR LIBOR B25 B26 IAS39 IASB LIBOR
