Net cash settlement

Where one party’s net gain or loss is settled in cash rather than the asset subject to the contract being exchanged at its expiration.

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Net defined benefit liability (asset)

Definitions relating to the net defined benefit liability (asset)

The net defined benefit liability (asset) is the deficit or surplus, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling.… Read more

Net realisable value

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

 

 

 

 

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Non-performance risk

The risk that an entity will not fulfil an obligation. Non‑performance risk includes, but may not be limited to, the entity’s own credit risk.

 

 

 

 

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Notes

Notes contain information in addition to that presented in the statement of financial position, statement(s) of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows. Notes provide narrative descriptions or disaggregations of items presented in those statements and information about items that do not qualify for recognition in those statements.

 

 

 

 

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