{"id":100001753,"date":"2019-06-06T16:49:28","date_gmt":"2019-06-06T14:49:28","guid":{"rendered":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/"},"modified":"2019-06-06T16:49:28","modified_gmt":"2019-06-06T14:49:28","slug":"comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/","title":{"rendered":"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d"},"content":{"rendered":"<p>We agree that IFRS 9 and IAS 39 should be amended in anticipation of interest rate benchmark reform and we support the approach to amending those standards which the IASB have taken in the ED. However, we believe the end of application proposals should be further clarified. Detailed end of application requirements are unusual in standard setting documents. We agree that they are required in this particular case, but in order to provide clarity and ensure they are applied consistently, illustrative examples should be added to the final amendments to the standards, covering all the main scenarios which are likely to arise in practice for companies which apply hedge accounting in their financial statements. In our view, these scenarios are not limited to those described in scenarios A-E in paragraphs BC35-BC40 of the ED. In this context, please see our detailed responses below.<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2019\/11\/19-06-25_SH-Comment-Letter_IBOR_Reform_ED.pdf\">See detailed response (pdf)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>We agree that IFRS 9 and IAS 39 should be amended in anticipation of interest rate benchmark reform and we support the approach to amending those standards which the IASB have taken in the ED. However, we believe the end of application proposals should be further clarified. Detailed end of application requirements are unusual in &hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,52],"tags":[],"class_list":["post-100001753","post","type-post","status-publish","format-standard","hentry","category-rechnungslegung-und-berichterstattung","category-eingaben-positionen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d - Swissholdings FR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"We agree that IFRS 9 and IAS 39 should be amended in anticipation of interest rate benchmark reform and we support the approach to amending those standards which the IASB have taken in the ED. However, we believe the end of application proposals should be further clarified. Detailed end of application requirements are unusual in &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/\" \/>\n<meta property=\"og:site_name\" content=\"Swissholdings FR\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-06T14:49:28+00:00\" \/>\n<meta name=\"author\" content=\"Pascal Nussbaum\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pascal Nussbaum\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/\",\"url\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/\",\"name\":\"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d - Swissholdings FR\",\"isPartOf\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\"},\"datePublished\":\"2019-06-06T14:49:28+00:00\",\"author\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743\"},\"breadcrumb\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/swissholdings.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\",\"url\":\"https:\/\/swissholdings.ch\/fr\/\",\"name\":\"Swissholdings FR\",\"description\":\"Swissholdings\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/swissholdings.ch\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743\",\"name\":\"Pascal Nussbaum\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g\",\"caption\":\"Pascal Nussbaum\"},\"url\":\"https:\/\/swissholdings.ch\/fr\/author\/nussbaum\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d - Swissholdings FR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/","og_locale":"fr_FR","og_type":"article","og_title":"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d - Swissholdings FR","og_description":"We agree that IFRS 9 and IAS 39 should be amended in anticipation of interest rate benchmark reform and we support the approach to amending those standards which the IASB have taken in the ED. However, we believe the end of application proposals should be further clarified. Detailed end of application requirements are unusual in &hellip;","og_url":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/","og_site_name":"Swissholdings FR","article_published_time":"2019-06-06T14:49:28+00:00","author":"Pascal Nussbaum","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Pascal Nussbaum","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/","url":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/","name":"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d - Swissholdings FR","isPartOf":{"@id":"https:\/\/swissholdings.ch\/fr\/#website"},"datePublished":"2019-06-06T14:49:28+00:00","author":{"@id":"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743"},"breadcrumb":{"@id":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-interest-rate-benchmark-reform\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/swissholdings.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Comment Letter on the Exposure Draft \u201cInterest rate benchmark reform\u201d"}]},{"@type":"WebSite","@id":"https:\/\/swissholdings.ch\/fr\/#website","url":"https:\/\/swissholdings.ch\/fr\/","name":"Swissholdings FR","description":"Swissholdings","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/swissholdings.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743","name":"Pascal Nussbaum","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g","caption":"Pascal Nussbaum"},"url":"https:\/\/swissholdings.ch\/fr\/author\/nussbaum\/"}]}},"_links":{"self":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/posts\/100001753","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/comments?post=100001753"}],"version-history":[{"count":0,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/posts\/100001753\/revisions"}],"wp:attachment":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/media?parent=100001753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/categories?post=100001753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/tags?post=100001753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}