doc__table__2106 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2106

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| AG124 | Paragraph AG114(i) notes that ineffectiveness arises to the extent that the change in the fair value of the hedged item that is attributable to the hedged risk differs from the change in the fair value of the hedging derivative. Such a difference may arise for a number of reasons, including: (a) […]; (b) items in the hedged portfolio becoming impaired or being derecognised; (c) the payment dates of the hedging instrument and the hedged item being different; and (d) other causes […]. Such ineffectiveness (8) shall be identified and recognised in profit or loss.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.