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Examples of potential ordinary shares are: (a) financial liabilities or equity instruments, including preference shares, that are convertible into ordinary shares; (b) options and warrants; (c) shares that would be issued upon the satisfaction of …

Terms defined in AASB 132 Financial Instruments: Presentation are used in this Standard with the meanings specified in paragraph 11 of AASB 132, unless otherwise noted. AASB 132 defines financial instrument, financial asset, financial liability and equity …