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Financial Instruments - Coggle Diagram

- - - - To deliver cash or another FA to another entity
      - To exchange financial instruments with another entity under conditions that are potentially unfavourable
  - - - There MUST NOT exist any contractual obligation to deliver cash or another FA to holders of the instruments
      - Contracts is settled by the entity in a FIXED number of its own equity instruments in exchange for a FIXED amount of cash or another FA
  - - - To receive cash or another FA from another entity
      - To exchange financial instruments with another entity under conditions that are potentially favourable
- - - - Qualitative
      - Quantitative
    - - Recognition & derecognition
    - - SOFP
      - SOPL & OCI
      - Others
- - - - Financial Equity
      - Hybrid component
      - Financial Liability
        
        AC
        
        All others
        
        FVTPL
        
        Held for trading
      - Financial Asset
        
        Debt component
        
        FVTOCI
        
        FVTPL
        
        AC
        
        Equity component
        
        FVTPL
        
        FVTOCI