Appendix A -- Defined terms [further paragraphs]

A[9]

The following terms are defined in paragraph 11 of AASB 132, paragraph 9 of AASB 139, Appendix A of AASB 9 or Appendix A of AASB 13 and are used in this Standard with the meaning specified in AASB 132, AASB 139, AASB 9 and AASB 13.

  • amortised cost of a financial asset or financial liability
  • contract asset
  • credit-impaired financial assets
  • derecognition
  • derivative
  • dividends
  • effective interest method
  • equity instrument
  • expected credit losses
  • fair value
  • financial asset
  • financial guarantee contract
  • financial instrument
  • financial liability
  • financial liability at fair value through profit or loss
  • forecast transaction
  • gross carrying amount of a financial asset
  • hedging instrument
  • held for trading
  • impairment gains or losses
  • loss allowance
  • past due
  • purchased or originated credit-impaired financial assets
  • reclassification date
  • regular way purchase or sale.