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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 …

Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. …

A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. …

For the purposes of this Statement: …

“control” means the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in achieving the objectives of the …

“economic entity” means a group of entities comprising a controlling entity and one or more controlled entities operating together to achieve objectives consistent with those of the controlling …

“entity” means any legal, administrative, or fiduciary arrangement, organisational structure or other party (including a person) having the capacity to deploy scarce resources in order to achieve objectives; …