Appendix A -- Defined terms [further paragraphs]


The following terms are defined in paragraph 11 of AASB 132, Appendix A of AASB 7, Appendix A of AASB 13 or Appendix A of AASB 15 and are used in this Standard with the meanings specified in AASB 132, AASB 7, AASB 13 or AASB 15:

(a) credit risk;[4]

(b) equity instrument;

(c) fair value;

(d) financial asset;

(e) financial instrument;

(f) financial liability;

(g) transaction price.