receive a variable number of the entity's own equity instruments, or a derivative that will or may be settled other than by exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments.

Treatment of financial assets under IFRS

Under IFRS, financial assets are classified into four broad categories which determine the way in which they are measured and reported:

* Financial assets "held for trading" -- i.e., which

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