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AFS Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Available For Sale Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Non-Financial Instrument

An instrument whose value or performance changes in reaction to non-financial risks, broadly certain non-financial variables. Simply speaking, it denotes...

Financial Statement Variable

An item on an entity's financial statements and books of accounts that is commonly reported and typically constitute the hinges/...

Non-Financial Variable Not Specific to a Party

An item whose value or performance changes in reaction to non-financial risks or developments that are not specific to a...

Non-Financial Variable Specific to a Party

An item whose value or performance changes in reaction to non-financial risks or developments that are specific to a party...

Non-Financial Variable

An item whose value or performance changes in reaction to non-financial risks or developments. Non-financial variables can either be those...

Financial Variable

An item whose value or performance changes in reaction to financial risks or developments. These reflect possible future changes in...

Non-Financial Hybrid Instrument

A hybrid instrument whose value of the separated or bifurcated derivative is payable in cash, services or merchandize, while the...

Non-Derivative Host Contract

A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...