Betekenis van:
derivative instrument

Voorbeeldzinnen

1. a derivative (except for a derivative that is a designated and effective hedging instrument).
2. designation of a derivative instrument as a hedging instrument in accordance with IAS 39; and
3. 14 A derivative or a non-derivative instrument (or a combination of derivative and non-derivative instruments) may be designated as a hedging instrument in a hedge of a net investment in a foreign operation.
4. a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and
5. a separate instrument with the same Terms as the embedded derivative would meet the definition of a derivative; and
6. a separate instrument with the same Terms as the embedded derivative would meet the definition of a derivative;
7. The assessment of effectiveness is not affected by whether the hedging instrument is a derivative or a non-derivative instrument or by the method of consolidation.
8. A derivative that is attached to a financial instrument but is contractually transferable independently of that instrument, or has a different counterparty from that instrument, is not an embedded derivative, but a separate financial instrument.
9. 5 IAS 39 allows an entity to designate either a derivative or a non-derivative financial instrument (or a combination of derivative and non-derivative financial instruments) as hedging instruments for foreign currency risk.
10. Generally, multiple embedded derivatives in a single instrument are treated as a single compound embedded derivative.
11. However, a non-derivative financial asset or non-derivative financial liability may be designated as a hedging instrument only for a hedge of a foreign currency risk.
12. it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).
13. whether the nature of the hedging instrument (derivative or non-derivative) or the method of consolidation affects the assessment of hedge effectiveness;
14. However, because of the short duration of the commitment it is not recognised as a derivative financial instrument.
15. The initial carrying amount of the host instrument is the residual amount after separating the embedded derivative.