Section 19 - AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010 - In Appendix A, the last paragraph is amended to read as follows:

19 In Appendix A, the last paragraph is amended to read as follows:

The following terms are defined in paragraph 11 of AASB 132, paragraph 9 of AASB 139 or Appendix A of AASB 9 and are used in the Standard with the meaning specified in AASB 132, AASB 139 and AASB 9.

(e) equity instrument;

(f) fair value;

(g) financial asset;

(h) financial guarantee contract;

(i) financial instrument;

(j) financial liability;

(k) financial liability at fair value through profit or loss;

(l) forecast transaction;

(m) hedging instrument;

(n) held for trading;

(o) reclassification date; and

(p) regular way purchase or sale.

19In Appendix A, the last paragraph is amended to read as follows:

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