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Re-paper - Revision history
2026-04-27T01:03:07Z
Revision history for this page on the wiki
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imported>Doug Williamson: Create page. Source: ACT Briefing Note, Transition to Risk Free Rate Benchmarks, October 2018.
2018-12-01T19:53:55Z
<p>Create page. Source: ACT Briefing Note, Transition to Risk Free Rate Benchmarks, October 2018.</p>
<p><b>New page</b></p><div>1. ''Interest rate benchmark reform.''<br />
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Re-papering is creating replacement documentation for existing interest rate related contracts.<br />
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:"Accounting considerations - eg loss of hedge effectiveness under IFRS9 if existing contracts lose their hedge designation by being 're-papered' with a resulting impact on P&L and ultimately share values."<br />
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:''ACT Briefing Note, Transition to risk free rate benchmarks''<br />
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Similar activity in other contexts.<br />
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==See also==<br />
*[[Benchmark]]<br />
*[[Hedge effectiveness]]<br />
*[[IFRS 9]]<br />
*[[P&L]]<br />
*[[Paper]]<br />
*[[Risk-free rates]]<br />
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[[Category:Accounting,_tax_and_regulation]]<br />
[[Category:Financial_products_and_markets]]</div>
imported>Doug Williamson