IBOR Reform

All topics related to IFRS Standards.
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hubertd
Posts: 26
Joined: 21 Jul 2020, 23:48

IBOR Reform

Post by hubertd »

I'm a bit confused by the Phase 2 amendments.

If a derivative is replaced by a new derivative due to benchmark reform and the terms of the new derivative are not substantially modified, do I need to terminate and de-designate the existing hedge relationship (with a original derivative) or can I continue it and only need to amend the hedge documentation?
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