Examlex
Under IAS 39, Financial Instruments: Recognition and Measurement, which of the following terms describes the removal of a financial asset or liability from the balance sheet when certain appropriate criteria have been met?
Co-vertices
In an ellipse, the pair of points on the minor axis that are equidistant from the center.
Ellipse
A geometric shape that looks like a flattened circle, described by an equation in x and y.
Vertices
Vertices refer to the corners or points where two or more edges, lines, or sides meet in geometric shapes or graphs.
Co-vertices
In an ellipse, co-vertices are the endpoints of the minor axis, perpendicular to the major axis.
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