6 The following terms are used in this Standard with the meanings specified:

A "bearer plant" is a living plant that: (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. (Paragraphs 5A–5B of IAS 41 elaborate on this definition of a bearer plant.).

"Carrying amount" is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.

"Cost" is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment.