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Sunday 28 May 2017

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Prepayment Features with Negative Compensation


Prepayment Features with Negative Compensation


The International Accounting Standards Board (the Board) has proposed minor amendments to the financial instruments Standard, IFRS 9, to enable companies to measure at amortised cost certain prepayable financial assets with so-called negative compensation.

The amendments respond to comments received by the IFRS Interpretations Committee and are intended to improve the usefulness of information about these financial assets that the new Standard requires.


Due process documents
Exposure Draft: Prepayment Features with Negative Compensation
(Proposed amendments to IFRS 9)
 [PDF]
Proyecto de Norma: Características de Cancelación Anticipada con Compensación Negativa (Modificaciones propuestas a la NIIF 9) [PDF]
Exposé-sondage: Clauses de remboursement anticipé prévoyant une compensation négative (projet de modification d’IFRS 9) [PDF]
公開草案: 負の補償を伴う期限前償還要素 IFRS第9号の修正案 [PDF]

Comment letter deadline

The Exposure Draft is open for comments until 24 May 2017
Date limite de réception des commentaires: le 24 mai 2017
Recepción de comentarios hasta el 24 de mayo de 2017
コメント期限:2017年5月24日

All comment letters should be submitted via the online upload page below. Please refrain from sending comment letters to IASB or IFRS Foundation individuals as this risks duplication and may cause delays in the posting of letters onto the ifrs.org website. Board and staff members have access to all comment letters submitted via the online upload page. You must be an eIFRS Basic user to submit a comment letter. Registration is free, and you can register here.

Submit a comment letter.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

If you have any issues with the comment letter process, please email commentletters@ifrs.org.

View the comment letters.