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The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

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The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]

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The amount of liabilities that the entity does not separately disclose in the same statement or note.

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The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]

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Decrease Through Derecognition And Repayments Financial Assets

No definition available.

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Decrease through write-offs and disposals, financial assets

No definition available.

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Financial assets, increase in provisions

No definition available.

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Increase (decrease) due to sales and repayments, financial assets

No definition available.

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Increase (decrease) through net level one transfers, financial assets

No definition available.

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Increase (decrease) through net level three transfers, financial assets

No definition available.

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Increase (decrease) through net level two transfers, financial assets

No definition available.

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Percentage Of Financial Assets

No definition available.