IFRS Defintions – Annual Reporting

1 A B C D E F G H I J K L M N O P Q R S T U V W

Warrant

A financial instrument that gives the holder the right to purchase ordinary shares.

Weighted average number of ordinary shares outstanding during the period

The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time weighting factor.

A ‘written option’ is where the entity is the option seller, ie it has the obligation to sell the asset (if a call) or to buy the asset (if a put) on which the option is written if the option buyer exercises the option.