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| IAS standard 32 39 documentation |
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- Preliminary documents
- Authorisations, strategy, Management framework, Coverage policy, Audit, etc.
- IAS 39 documents (Procedures and Methods)
- Nature of risks, Underlying relationship and instrument of coverage, Verification of original strategy and products used, Qualifications for derivative products, etc.
- MTM valuation, derivative products
- Valuation Methods and Procedures
- Efficiency tests (value, time and intrinsic)
- Systematic search for product validity
- Determination of results and accounting diagram
- Contact, Auditor
- Preliminary meetings
- Presentation and explanation of documents
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