Re-paper

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1. Interest rate benchmark reform.

Re-papering is creating replacement documentation for existing interest rate related contracts.

"Accounting considerations - eg loss of hedge effectiveness under IFRS9 if existing contracts lose their hedge designation by being 're-papered' with a resulting impact on P&L and ultimately share values."
ACT Briefing Note, Transition to risk free rate benchmarks


2.

Similar activity in other contexts.


See also