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The amount of residual interest in the assets of the entity after deducting all its liabilities.

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The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

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The nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]]

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A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]

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