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

Cash comprises cash on hand and demand deposits. …

Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in …

Cash flows are inflows and outflows of cash and cash equivalents. …

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing …

Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. …

Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the …

Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to an …

Bank borrowings are generally considered to be financing activities. However, in some countries, bank overdrafts which are repayable on demand form an integral part of an entity’s cash management. In these circumstances, bank overdrafts are included as a …