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Perpetual Instrument

A financial instrument (typically, an equity instrument and at times a debt instrument) that is issued by an entity and...

Derivative Financial Instrument

A type of financial instrument that has financial securities (such as stocks, bonds, and contracts) as underlying. Per se, the...

MM Instrument

It stands for money market instrument; a financial instrument representing a short-term financing vehicle which can be “relatively easily” converted...

Primary Instrument

An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...

MMI

MMI stands for money market instrument; a financial instrument representing a short-term financing vehicle which can be “relatively easily” converted...

Money Market Instrument

A financial instrument representing a short-term financing vehicle which can be “relatively easily” converted into cash. By nature such instruments...

Designated as at Fair Value through Profit and Loss

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

DFVTPL

An acronym for designated as at fair value through profit and loss; designating an item as at fair value through...

Designated as at FVTPL

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

Held-To-Maturity Securities

A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....