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Preferential provisions of the tax law that provide particular taxpayers with concessions that are not available to others.   Tax relief excludes payable tax credits …

The event that the government, legislature or other authority has determined will be subject to taxation. …

Economic benefits compulsorily paid or payable to public sector entities in accordance with laws and/or regulations established to provide income to the government.   Taxes exclude fines …

Exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. …

The removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position. …

A financial instrument or other contract within the scope of this Standard with all three of the following characteristics. (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign …

Distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital. …

The method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant …

The rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset or to the amortised cost of a financial liability . When …

The weighted average of credit losses with the respective risks of a default occurring as the weights. …