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A contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions. …

Contingently issuable ordinary shares are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share …

Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of …

Options, warrants and their equivalents are financial instruments that give the holder the right to purchase ordinary shares. …

An ordinary share is an equity instrument that is subordinate to all other classes of equity instruments. …

A potential ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares. …

Put options on ordinary shares are contracts that give the holder the right to sell ordinary shares at a specified price for a given …

General purpose financial statements are those intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information …

Public accountability – an entity has public accountability if: (a) its debt or equity instruments are traded in a public market or it is in the process of issuing such instruments for trading in a public market (a domestic or foreign stock exchange or an …

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See AASB 13 Fair Value Measurement …