Financial Instruments
Financial instruments are monetary contracts between parties. They can be created, traded, modified and settled. They can be cash (currency), evidence of an ownership interest in an entity or a contractual right to receive or deliver in the form of currency; debt (bonds, loans); equity (shares); or derivatives (options, futures, forwards). International Accounting Standards IAS 32 and 39 define a financial instrument as "any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity".Financial instruments may be categorized by "asset class" depending on whether they are equity-based (reflecting ownership …
WikipediaPublications
IISD: International Institute for Sustainable Development · 21 October 2024 English
While IISD's reputation as a convenor, a trusted thought leader, and a go-to source on key issues within the sustainable development field is stronger than ever, the work happening outside …
and collection is reasonably assured. Financial instruments IISD initially measures its financial assets … subsequently measured at fair value. All other financial instruments are subsequently recorded at cost or amortized … and accrued liabilities. Related party financial instruments that have repayment terms are initially … excluding interest payments. Related party financial instruments that do not have repayment terms are recorded … during the year, respectively. 15. Financial instruments and risk management IISD is exposed to …
Canadian Council for International Cooperation · 12 September 2024 English
In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at March 31, 2024 and the results of its operations …
Not-for-Profit Organizations. Financial instruments Financial instruments are financial assets or financial … Organization and Co-Oper Inc. during the year. 11. FINANCIAL INSTRUMENTS The Organization is exposed to various risks … risks through its financial instruments. The following analysis provides a measure of the Organization's … - Cont'd. YEAR ENDED MARCH 31, 2024 11. FINANCIAL INSTRUMENTS - Cont'd. Market risk Market risk is the …
AECL: Atomic Energy of Canada Limited · 29 August 2024 English
These legacy liabilities are the result of decades of significant contributions and advancements in nuclear science which have benefitted Canadians and the world, including the development of the CANDU technology …
include those related to the fair value of financial instruments, useful life and write-down of tangible …
IISD: International Institute for Sustainable Development · 27 August 2024 English
This report analyzes the progress made by Clean Energy Transition Partnership (CETP) signatories on shifting international public finance away from fossil fuels and into clean energy. It finds that although …
data is not yet public. In addition, the financial instruments used may not be like-for-like.IISD.org …
Canada Council for the Arts · 27 August 2024 English
Issued also in French under title: Rapport financier trimestriel.
Art Bank assets, and the fair value of financial instruments are the most significant items where estimates … measurement categories of the Council’s financial instruments, as well as their carrying amounts and … inputs. b) Fair value hierarchy The financial instruments are grouped into Levels 1 to 3 based on … value. The following table presents the financial instruments recorded at fair value in the Statement … In the course of measuring fair value of financial instruments classified as Level 3, valuation techniques …
Fraser Institute · 15 August 2024 English
The federal government continues to rationalize its debt-financed spending based on international comparisons showing Canada with the lowest level of debt in the G7. Of the two broad measures of …
assets are invested in non- government financial instruments. To be clear, the earnings of the CPPIB …
CIHI: Canadian Institute for Health Information · 6 August 2024 English
The annual report provides an overview of the organization, its corporate achievements in the past fiscal year, the priorities for the upcoming year and a summary of the audited financial …
293,260 Total $55,790,517 15. Financial instruments Financial instruments are measured at fair value on … current or other price risks arising from the financial instruments. a) Interest rate risk Interest rate risk …
CCF: Canadian Constitution Foundation · 1 August 2024 English
What we have audited The Foundation’s financial statements comprise: the balance sheet as at March 31, 2024; the statement of operations and net assets for the year then ended; the …
results could differ from those estimates. Financial instruments The Foundation initially measures financial … transaction are initially measured at cost. For financial instruments with repayments terms, cost is determined … previously recognised by the transferor. For financial instruments with no repayment terms, cost is determined … various risks through its financial instruments. The financial instruments used by the Foundation include … liabilities. The carrying amounts of these financial instruments represent their fair values due to their …
Ontario Brain Institute · 31 July 2024 English
effectiveness of the Organization’s internal control. [...] Transaction costs related to other financial instruments are added to the carrying value of the asset or netted against the carrying value of the liability …
correspond to the asset to which it relates. Financial instruments Financial assets are initially recognized … measured at fair value and all of OBI's other financial instruments are measured at amortized cost. Transaction … Transaction costs related to financial instruments measured at fair value are expensed as incurred. Transaction … Transaction costs related to other financial instruments are added to the carrying value of the asset or netted … 850,000 2026 9,850,000 $ 19,700,000 13. FINANCIAL INSTRUMENTS OBI is exposed to and manages various risks …
PICES: North Pacific Marine Science Organization · 29 July 2024 English
evaluate the success of FUTURE in addressing a scientific The primary goal of the BECI project is to enhance the plan, to identify gaps in scientific advancement, and to understanding …
development of policies and innovative financial instruments, thus ensuring the sustainability of existing …