IFRS - 金融商品ニューズレターでは、IASBの金融商品に関するプロジェクトの動向について最新情報を提供しています。Issue 40では、負の補償を行う期限前償還特性や動的リスク管理について、2017年6月に行われたIASBの審議を取り上げています。
At its June meeting, the Board discussed feedback received in comment letters responding to the exposure draft Prepayment features with Negative Compensation (the ED). At the same meeting, the IASB staff presented the Board with an education session on dynamic risk management (DRM).
The Board discussed the feedback received in comment letters on the ED. It agreed on a project plan to re-deliberate key issues at the July Board meeting with a view to issuing final amendments in October 2017.
The IASB staff presented an education session to the Board in which it discussed the main events that impact the composition of the DRM portfolio, the actions taken in response to those events and the relevant information that could be considered for financial reporting.
The Board did not make any decisions, but generally agreed with the staff’s summary of events that result in changes to the DRM portfolio.