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PAS 32 - FINANCIAL INSTRUMENTS PRESENTATION - Coggle Diagram
PAS 32 - FINANCIAL INSTRUMENTS PRESENTATION
OBJECTIVE AND SCOPE
FROM PERSPECTIVE OF ISSUER INTO
FINANCIAL LIABILITIES
EQUITY INSTRUMENTS
FINANCIAL ASSETS
DERIVATIVE FINANCIAL INSTRUMENTS
PRESENTATION/CLASSIFICATION
DEFINITIONS
FINANCIAL ASSET
FINANCIAL LIABILITY
DETERMINATION FOR:
PREFERENCE SHARE
FINANCIAL INSTRUMENT
"SUBSTANCE OF FORM"
EQUITY INSTRUMENT
DERIVATIVE FINANCIAL INSTRUMENTS
ONES CONTAINING SETTLEMENT OPTIONS
CLASSIFICATION: EXEMPTIONS
EQUITY INSTRUMENT
CLASSIFIED AS PUTTABLE FINANCIAL INSTRUMENT
CONDITIONS
INSTRUMENT W/ PREFERENTIAL RIGHT
RECLASSIFICATION
MEASUREMENT
COMPOUND FINANCIAL INSTRUMENTS
CONVERTIBLE INSTRUMENT
OFFSETTING
FINANCIAL LIABILITY
NET SETTLEMENT CRITERIA
GROSS SETTLEMENT SYSTEM
OTHER MATTERS
TREASURY SHARES
SYNTHETIC INSTRUMENTS
TREATMENT
MASTER NETTING ARRANGEMENT