Accountancy

Accountancy

Industry: Financial services

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Accountancy

options, warrants and their

Financial services; Accountancy

Financial instruments that give the holder the right to purchase ordinary shares.

holders ordinary share

Financial services; Accountancy

An equity instrument that is subordinate to all other classes of equity instruments.

originated loans and receivables other comprehensive income

Financial services; Accountancy

See ‘loans and receivables’ Items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs.

operating lease

Financial services; Accountancy

A lease other than a finance lease. (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other ...

other long-term employee benefits

Financial services; Accountancy

Employee benefits (other than post-employment benefits and termination benefits) which do not fall due wholly within twelve months after the end of the period in which the employees render the ...

other price risk

Financial services; Accountancy

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), ...

owner-occupied property

Financial services; Accountancy

Property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes.