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Hedging instruments must always be classified as Fair Value through Profit or Loss (FVTPL).
Intellectual Disability
A term used to describe a variety of developmental conditions characterized by significant limitations in both intellectual functioning and adaptive behavior, originating before the age of 18.
Adaptive Skills
Skills that enable individuals to manage everyday life tasks such as socializing, communicating, and practicing self-care.
Organic Condition
A medical condition that arises from or is related to physiological or bodily organ dysfunction.
Joseph Renzulli
An educational psychologist known for his work on the identification and development of gifted and talented children.
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