Search Definitions

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

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; …

“general purpose financial report” means a financial report intended to meet the information needs common to users who are unable to command the preparation of reports tailored so as to satisfy, specifically, all of their information …

The risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. …

Rating of credit risk based on the risk of a default occurring on the financial instrument. …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. …