- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

Financial instruments and financial risk factors - Disclosure of Detailed Information of Financial Assets Measured at Fair Value on Recurring Basis (Detail) - USD ($)	Apr. 30, 2022	Oct. 31, 2021	Oct. 31, 2020
Disclosure of fair value measurement of assets [line items]
Assets	$ 666,755,807	$ 665,148,172	$ 12,159,399
Recurring fair value measurement [member]
Disclosure of fair value measurement of assets [line items]
Financial assets	11,501,265	4,072,701
Recurring fair value measurement [member] \| Li Cycle Holdings Corp [member]
Disclosure of fair value measurement of assets [line items]
Assets		4,072,701	571,300
Recurring fair value measurement [member] \| Level 2 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets	11,501,265	4,072,701
Recurring fair value measurement [member] \| Level 2 of fair value hierarchy [member] \| Li Cycle Holdings Corp [member]
Disclosure of fair value measurement of assets [line items]
Assets		4,072,701	571,300
Recurring fair value measurement [member] \| Accounts Receivable [Member] \| Li Cycle Holdings Corp [member]
Disclosure of fair value measurement of assets [line items]
Assets		4,072,701	571,300
Recurring fair value measurement [member] \| Accounts Receivable [Member] \| Level 2 of fair value hierarchy [member] \| Li Cycle Holdings Corp [member]
Disclosure of fair value measurement of assets [line items]
Assets		4,072,701	$ 571,300
Recurring fair value measurement [member] \| Accounts Receivable [member]
Disclosure of fair value measurement of assets [line items]
Financial assets	11,501,265	4,072,701
Recurring fair value measurement [member] \| Accounts Receivable [member] \| Level 2 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Financial assets	$ 11,501,265	$ 4,072,701