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Under IFRS 9, Financial Instruments, which of the following is NOT a category into which a financial asset must be classified?
Circularity
The degree to which a form or surface approaches a perfect circle, often a crucial factor in precision engineering.
Angularity
A condition of having a specified angle or orientation in relation to a datum or reference plane, used in precision manufacturing and machining.
Circularity
A geometric tolerance that limits the amount of variation from a perfect circle, often applied to cylindrical parts to ensure they rotate or fit smoothly.
Tolerance
The permissible limit or limits of variation in a physical dimension, a measured value or physical property of a material, manufactured object, system, or service.
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