Examples of using Embedded derivatives in English and their translations into German
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Financial
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Colloquial
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Official
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Ecclesiastic
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Medicine
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Ecclesiastic
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Political
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Computer
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Programming
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Official/political
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Political
IFRIC 9 Reassessment of embedded derivatives.
For practical reasons, embedded derivatives are not distinguished from the underlying instrument to which they are linked.
A number of treaties in life and health reinsurance meet criteria which require application of the stipulations contained in IFRS 4"Insurance Contracts" governing embedded derivatives.
credit derivatives and embedded derivatives are recorded in the balance of payments and international investment position.
Hannover Re calculates the fair values of the embedded derivatives in ModCo treaties using the market information available on the valuation date on the basis of a"credit spread" method.
Clarification regarding assessment of embedded derivatives.
Financial liabilities with embedded derivatives structured products.
Information about compound financial instruments with multiple embedded derivatives IFRS 7.17.
Total insurance liabilities with embedded derivatives not separated
Amendment to LAS 39 for embedded derivatives on reclassifications of financial assets.
the difference in valuation, the embedded derivatives are classified separately.
The embedded derivatives cause the cash flows from the contracts to vary with exchange-rate or price fluctuations.
In March 2009, the International Accounting Standards Board clarified the accounting treatment for embedded derivatives when reclassifying financial instruments.
Separate presentation in the statement of financial position and statement of financial performance of derivatives, embedded derivatives and hybrids;
Where embedded derivatives are identified that are required to be separated from the pending transactions, they are accounted for separately.
If such derivatives have substantial financial effects, financial instruments with embedded derivatives can also be designated as at fair value through profit or loss.
at fair value on the balance sheet with changes recognised in the income statement, so must some embedded derivatives.
It is appropriate to classify embedded derivatives as equity only if a"fixed-for-fixed" requirement exists,
and c structured financial instruments which contain embedded derivatives which have to be separated.