Financial liabilities
Financial liabilities (financial liabilities) include:
- contractual obligations:
- to deliver cash or another financial asset to another entity, or
- to exchange financial assets or financial liabilities that the terms / conditions may be favorable for the company; or
- a contract that will or could be settled in equity instruments of its own entity and be:
- non-derivative instruments that require or may require the entity to deliver its own equity instruments the entity in the number of variables or
- derivative instruments that will or may be settled other than through the exchange of cash or other financial assets in the amount fixed by the entities own equity instruments in a fixed amount. For this purpose, entities own equity instruments do not include financial instruments that can be sold for a price in the future (putt able financial instruments).
Examples of financial instruments included within the scope of IAS 32 and 39:
• Cash
• current accounts and deposits
• commercial paper
• debts and accounts receivable, notes, and loans
• debt and equity securities, both from the perspective of the holder and issuer. This category includes investments in subsidiaries, corporate associations, and joint ventures.
• securities are secured by assets such as mortgages with a guarantee obligations, repurchase agreements, and securitised packages of receivables
• derivatives, including options, rights, warrants, futures contracts, forward contracts and swaps