236 definitions found
AASB 4
Definition
A[7]
The risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a …
AASB 4
Definition
A[8]
Payments or other benefits to which a particular policyholder or investor has an unconditional right that is not subject to the contractual discretion of the …
AASB 4
Definition
A[9]
An obligation to pay guaranteed benefits , included in a contract that contains a discretionary participation feature . …
AASB 4
Definition
A[10]
An insurer’s net contractual rights under an insurance contract . …
AASB 4
Definition
A[11]
A contract under which one party (the insurer ) accepts significant insurance risk from another party (the policyholder ) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event ) adversely affects the …
AASB 4
Definition
C[1]
An insurance contract that is not a life insurance contract . …
AASB 4
Definition
C[2]
An insurance contract , or a financial instrument with a discretionary participation feature , regulated under the Life Insurance Act 1995 , and similar contracts issued by entities operating outside …
AASB 132
Definition
11
The following terms are used in this Standard with the meanings specified: …
AASB 132
Definition
11[1]
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another …