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.
