Ifrs 9 Financial Instruments


payment transactions to which IFRS 2 Share-based Payment applies


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payment transactions to which IFRS 2 Share-based Payment applies,
except for contracts within the scope of paragraphs 2.4–2.7 of this
Standard to which this Standard applies.
(i)
rights to payments to reimburse the entity for expenditure that it is
required to make to settle a liability that it recognises as a provision
in accordance with IAS 37 Provisions, Contingent Liabilities and
Contingent Assets, or for which, in an earlier period, it recognised a
provision in accordance with IAS 37.
(j)
rights and obligations within the scope of IFRS 15 Revenue from
Contracts with Customers that are financial instruments, except for
those that IFRS 15 specifies are accounted for in accordance with
this Standard.
The impairment requirements of this Standard shall be applied to those
rights that IFRS 15 specifies are accounted for in accordance with this
Standard for the purposes of recognising impairment gains or losses.
The following loan commitments are within the scope of this Standard:
(a)
loan commitments that the entity designates as financial liabilities
at fair value through profit or loss (see paragraph 4.2.2). An entity
that has a past practice of selling the assets resulting from its loan
commitments shortly after origination shall apply this Standard to
all its loan commitments in the same class.
(b)
loan commitments that can be settled net in cash or by delivering or
issuing another financial instrument. These loan commitments
are derivatives. A loan commitment is not regarded as settled net
merely because the loan is paid out in instalments (for example, a
mortgage construction loan that is paid out in instalments in line

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