Examlex
Arrange the fractions in ascending order. Or, if the fractions are equivalent, answer "Equivalent".
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Financial Guarantees Contracts
Contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due.
Derivatives
Financial securities whose value is derived from the value of an underlying asset or benchmark.
AASB 9
The Australian Accounting Standards Board standard covering the classification, measurement, and recognition of financial assets and financial liabilities.
Business Model Test
The asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows.
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