The standard, and its associated IFRIC interpretations, address ______________ or options for the receipt or delivery of the entity’s own equity instruments

The standard, and its associated IFRIC interpretations, address __________________ – i.e. an entity’s own equity instruments held by the entity.

The standard, and its associated IFRIC interpretations, address settling a financial liability with an _______________.

Application of the basic definitions in IAS 32 means that an instrument is an equity instrument only if the instrument includes no contractual obligation to deliver cash or another __________________ to another entity.

The standard, and its associated IFRIC interpretations, address the classification of _______________, dividends, losses and gains.

As an exception to the general definition of a _____________, an instrument that meets the definition of a financial liability is nevertheless classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A and 16B.