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AASB 9 - Financial Instruments - December 2014
Highly probable requirement for cash floHighly probable requirement for cash flow hedges
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Highly probable requirement for cash flow hedges
6.8.4 For the purpose of determining whether a forecast transaction (or a component thereof) is highly probable as required by paragraph 6.3.3, an entity shall assume that the interest rate benchmark on which the hedged cash flows (contractually or non-contractually specified) are based is not altered as a result of interest rate benchmark reform.