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What Are Contractually Linked Instruments?

Maya Lin-Takahashi • • 6 min read
What Are Contractually Linked Instruments?

Contractually linked instruments (tranches)
The payments on some financial assets are contractually linked to payments received on a pool of other instruments. These are referred to as contractually linked instruments.

What is the difference between FVPL and Fvoci?

The new standard is based on the concept that financial assets should be classified and measured at fair value, with changes in fair value recognized in profit and loss as they arise (“FVPL”), unless restrictive criteria are met for classifying and measuring the asset at either Amortized Cost or Fair Value Through ...

What are poci assets?

Purchased or originated credit-impaired (POCI) deals are financial assets that are credit impaired at initial recognition. A POCI deal can be any financial asset: loan, money market asset, credit card, trade receivable, bond. The information “POCI” is additional information on top of the accounting category.

Maya Lin-Takahashi
Author

Maya Lin-Takahashi

Maya is a hardware enthusiast who tests and reviews smart home devices, smartphones, wearables, and audio gear. She focuses on practical consumer value and build quality.