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primary financial instruments – Financial instruments such as receivables, payables and equity securities, that are not derivative financial instruments. [IAS 32.AG15] prior period errors – Omissions...
financial guarantee contract – A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified...
derivative – A financial instrument or other contract within the scope of IAS 39 (see paragraphs 2–7) with all three of the following characteristics: (a) its...
contingent asset – A possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or...