AASB 9 - Financial Instruments - December 2009
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Defined Terms
This appendix is an integral part of AASB 9.
| dividends | Distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital. |
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| reclassification date | The first day of the first reporting period following the change in business model that results in an entity reclassifying financial assets. |
The following terms are defined in paragraph 11 of AASB 132 Financial Instruments: Presentation, paragraph 9 of AASB 139 or Appendix A of AASB 13 and are used in this Standard with the meanings specified in AASB 132, AASB 139 or AASB 13:
(a) amortised cost of a financial asset or financial liability
(b) derivative
(c) effective interest method
(d) equity instrument
(e) fair value
(f) financial asset
(g) financial instrument
(h) financial liability
(i) hedged item
(j) hedging instrument
(k) held for trading
(l) regular way purchase or sale
(m) transaction costs.