DEPTH OF MARKET is the number of shares of a security that can be bought or sold at the bid and ask prices near the inside market without causing a dramatic change in price.
IMPAIRMENT see FRS 11.
EQUITY INSTRUMENT covers any share (or part thereof) in the equity share capital of a company (or a comparable member's interest in a close corporation). The term also includes share options and any other financial instrument convertible into a share (such as a convertible debenture).
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