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. a separate instrument with the same Terms as the embedded derivative would meet the definition of a derivative;
4. 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.
5. it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).
6. whether the nature of the hedging instrument (derivative or non-derivative) or the method of consolidation affects the assessment of hedge effectiveness;
7. The initial carrying amount of the host instrument is the residual amount after separating the embedded derivative.
8. a derivative becomes a designated and effective hedging instrument in a cash flow hedge or net investment hedge;
9. IAS 39 paragraph 10 describes an embedded derivative as ‘a component of a hybrid (combined) instrument that also includes a non-derivative host contract — with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative.’
10. An embedded derivative is a component of a hybrid (combined) instrument that also includes a non-derivative host contract — with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative.
11. the gain or loss from remeasuring the hedging instrument at fair value (for a derivative hedging instrument) or the foreign currency component of its carrying amount measured in accordance with IAS 21 (for a non-derivative hedging instrument) shall be recognised in profit or loss; and
12. the gain or loss from remeasuring the hedging instrument at fair value (for a derivative hedging instrument) or the foreign currency component of its carrying amount measured in accordance with IAS 21 (for a non-derivative hedging instrument) shall be recognised in profit or loss;
13. The exposure value of a securitisation position arising from a derivative instrument listed in Annex IV, shall be determined in accordance with Annex III.
14. A derivative is a financial instrument or other contract within the scope of this Standard (see paragraphs 2-7) with all three of the following characteristics:
15. However, a derivative instrument does not require the holder or writer to invest or receive the notional amount at the inception of the contract.