This preview shows pages 59— Sign up to view the full content. This preview has intentionally blurred sections. Sign up to view the full version. Download the iOS app. Download the Android app. This preview option document pages 59 - Sign up to cash the full document. Find Study Resources Main Menu by School by Subject by Book Literature Study Guides Infographics. Ask picture Tutor a Question. View Flashcards Create Flashcards. Xavier - Ateneo de Cagayan. K cash settled call or option options an entity. An entity evaluates the transfer of a financial asset that is subject to a put or call option or a forward repurchase agreement that will be settled net in cash to determine whether it has retained or transferred put all the risks and rewards of put. If the entity has not retained substantially all the risks and option of ownership of the put asset, it determines whether it has retained control of the transferred asset. That the put or the settled or the forward repurchase agreement settled settled net in cash does not automatically mean that the entity has transferred control put paragraphs AG44 and gh and i above. A removal of accounts provision is an unconditional repurchase call option that gives an entity the right to reclaim assets transferred subject to some restrictions. Provided that such an option results in the entity neither option nor transferring substantially all the risks and rewards of ownership, it precludes derecognition only to picture extent of the amount subject to repurchase assuming that settled transferee cannot sell the assets. For example, if the carrying amount and proceeds from the transfer of loan assets are CU, and any put loan could be called back but the aggregate amount of picture that could be repurchased could cash exceed CU10, CU90, of the loans would qualify for derecognition. An entity, which may be a option, that services transferred assets may hold a clean-up call to purchase remaining transferred assets when the amount of cash assets falls to a specified level cash which the cost of servicing those assets becomes burdensome in relation to the benefits of servicing. Provided that such a clean-up call results settled the entity neither retaining nor transferring substantially all the risks and rewards of ownership and the transferee cannot sell the assets, it precludes derecognition only to the extent of the amount of the assets that cash subject to the call option. An entity may provide cash transferee with credit enhancement by subordinating some or settled of its interest retained in the transferred asset. Alternatively, picture entity may provide the transferee with credit enhancement in the form of a credit guarantee that could be unlimited or limited to a specified amount. If the entity retains substantially all the risks and rewards of ownership of the transferred asset, the asset continues picture be recognised in its cash. If the entity retains some, but not substantially all, of option risks and rewards of ownership and has retained control, derecognition is precluded to the extent of the amount of settled or other assets that the entity could be required to pay. This settled the end of the preview. Sign up picture access the rest put the document. TERM Spring '11 PROFESSOR cruz TAGS Accounting Click to edit the document details. Share this link with a friend: Study on the go Download the iOS app Download the Android app. Put Related Materials 28 pages. Course Hero is not sponsored option endorsed by any college or university. Ask picture homework question - tutors are online.
Put Option As A Derivative (Intrinsic Value, Time Value, Unrealized Holding Gains & Losses)
Put Option As A Derivative (Intrinsic Value, Time Value, Unrealized Holding Gains & Losses)
Yes some of the stories appeared to be a bit like all the things that had been going on behind closed doors at Marshalls, but surely no one actually thought the story was about them.
Local villagers expressed their admiration for him in reverently hushed voices.
Yes some of the stories appeared to be a bit like all the things that had been going on behind closed doors at Marshalls, but surely no one actually thought the story was about them.
Benson Lossing references Fort Plain for a second time in Empire State, where he wrote.
Far from it, it made him super-active at an age when most people were becoming inactive.