Search Definitions

The risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. …

Rating of credit risk based on the risk of a default occurring on the financial instrument. …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. …

The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial …

Loans payable are financial liabilities, other than short-term trade payables on normal credit terms. …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk , interest rate risk and other price risk …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk ), whether those changes are caused by factors specific to …

The terms defined in AASB 13 , AASB 9 and AASB 132 are used in this Standard with the meanings specified in Appendix A of AASB 13 , Appendix A of AASB 9 and paragraph 11 of AASB 132 . AASB 13 , AASB 9 and AASB 132 define the following terms: • …

The following terms are used in this Standard with the meanings specified: …