primary financial instruments – Financial instruments such as receivables, payables and equity securities, that are not derivative financial instruments. [IAS 32.AG15] prior period errors – …
financial guarantee contract – A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a …
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) …
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 …
