8 The terms defined in IFRS 13, IFRS 9 and IAS 32 are used in this Standard with the meanings specified in Appendix A of IFRS 13, Appendix A of IFRS 9 and paragraph 11 of IAS 32. IFRS 13,IFRS 9 and IAS 32 define the following terms:

● amortised cost of a financial asset or financial liability

● derecognition

● derivative

● effective interest method

● effective interest rate

● equity instrument

● fair value

● financial asset

● financial instrument

● financial liability

and provide guidance on applying those definitions.