AEG 21604 G Manual de usuario descargar pdf (Pagina 321)

100

101

F-80

Cash flow hedges

Changes in the fair value of the derivative hedging instrument designated as a cash flow hedge are recognised

directly in equity to the extent that the hedge is effective. To the extent that the hedge is ineffective, changes in

fair value are recognised in the income statement.

Non-derivative financial assets

The Group initially recognises loans and receivables and deposits on the date that they are originated. All other

financial assets (including assets designated at fair value through profit or loss) are recognised initially on the

trade date at which the Group becomes a party to the contractual provisions of the instrument.

The Group derecognises a financial asset when the contractual rights to the cash flows from the asset expire, or it

transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substan-

tially all the risks and rewards of ownership of the financial asset are transferred. Any interest in transferred

financial assets that is created or retained by the Group is recognised as a separate asset or liability.

Financial assets and liabilities are offset and the net amount presented in the statement of financial position

when, and only when, the Group has a legal right to offset the amounts and intends either to settle on a net basis

or to realise the asset and settle the liability simultaneously.

The Group identifies the following non-derivative financial assets: financial assets at fair value through profit or

loss, loans and receivables, held-to-maturity financial assets, and available-for-sale financial assets.

Financial assets at fair value through profit or loss

A financial asset is classified at fair value through profit or loss if it is classified as held for trading or is desig-

nated as such upon initial recognition. Financial assets at fair value through profit or loss are measured at fair

value, and changes therein are recognised in profit or loss.

Loans and receivables

Loans and receivables are financial assets with fixed or determinable payments that are not quoted in an active

market. Loans are stated at amortised cost, less the related allowance for impaired loans. Loans and receivables

comprise trade and other receivables.

Trade accounts receivable are carried at the lower of amortised cost or the present value of estimated future cash

flows, taking into account discounts given or agreed. The present value of estimated future cash flows is deter-

mined through the use of allowances for uncollectible amounts. In the event of sale of receivables and factoring,

the Group derecognises receivables when the Group has given up control or continuing involvement. Long-term

receivables are initially recognised at their present value using an appropriate interest rate. Any discount is amor-

tised to income over the life of the receivable using the effective yield.

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AEG 21604 G Manual de usuario Pagina 321

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AEG 21604 G Manual de usuario Pagina 321

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