Defined terms

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

This appendix is an integral part of the IFRS. The following terms are defined in paragraph 11 of IAS 32 or paragraph 9 of IAS 39 and are used in the IFRS with the meaning specified in IAS 32 and IAS 39: amortised cost of a financial asset or financial liability, available-for-sale financial assets, derecognition, derivative, effective interest method, equity instrument, fair value, financial asset, financial instrument, financial liability, financial asset or financial liability at fair value through profit or loss, financial guarantee contract, financial asset or financial liability held for trading, forecast transaction, hedging instrument, held-to-maturity investments, loans and receivables, regular way purchase or sale.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.