Grant date

The date at which the entity and another party (including an employee) agree to a share-based payment arrangement, being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the entity confers on the counterparty the right to cash, other assets, or equity instruments of the entity, provided the specified vesting conditions, if any, are met. If that agreement is subject to an approval process (for example, by shareholders), grant date is the date when that approval is obtained.





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Grants related to assets

Grants related to assets are government grants whose primary condition is that an entity qualifying for them should purchase, construct or otherwise acquire long-term assets. Subsidiary conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held.





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Gross-settled contracts

A contract that will be settled by only delivery of a fixed amount of an asset in exchange for the payment of a fixed price on its expiration.





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A group is a parent and all its subsidiaries. (IAS 21 8)


A parent and its subsidiaries. (IFRS 10 Appendix A)




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Group of insurance contracts

A set of insurance contracts resulting from the division of a portfolio of insurance contracts into, at a minimum, contracts written within a period of no longer than one year and that, at initial recognition:

  1. are onerous, if any;
  2. have no significant possibility of becoming onerous subsequently, if any; or
  3. do not fall into either (a) or (b), if any.




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