Under IAS 32, the following terms are commonly used:

1. Financial Instrument: A contract that creates a financial asset for one entity and a financial liability or equity instrument for another entity.
2. Financial Asset: Any asset that is cash, an equity instrument of another entity, or a contractual right to receive cash or another financial asset.
3. Financial Liability: Any liability that is a contractual obligation to deliver cash or another financial asset to another entity.
4. Equity Instrument: Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
5. Derivative Financial Instrument: A financial instrument that derives its value from changes in the value of an underlying financial instrument or index.
6. Fair Value: The amount at which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.
7. Amortized Cost: The amount at which a financial asset or liability is measured at initial recognition, minus principal repayments, plus or minus the cumulative amortization using the effective interest method of any difference between the initial amount and the maturity amount.
8. Effective Interest Rate: The rate that exactly discounts estimated future cash flows through the expected life of the financial instrument to the net carrying amount of the financial instrument.
9. Held-to-Maturity Investments: Financial assets that are held by an entity with the intention of holding them until they mature and that the entity has the ability to hold until maturity. These assets are measured at amortized cost.
10. Available-for-Sale Investments: Financial assets that are not classified as either held-to-maturity or loans and receivables. These assets are measured at fair value with changes in fair value recognized in other comprehensive income.
11. Held for Trading: Financial assets or liabilities that are acquired for the purpose of selling or repurchasing them in the near term. These assets and liabilities are measured at fair value with changes in fair value recognized in profit or loss.
12. Loans and Receivables: Financial assets with fixed or determinable payments that are not quoted in an active market, and that are not held for trading. These assets are measured at amortized cost.
13. Embedded Derivative: A component of a financial instrument that has contractual terms that give rise to a derivative financial instrument. Embedded derivatives are separated from the host contract and accounted for separately.
14. Offsetting: The practice of presenting the gross amounts of financial assets and financial liabilities in the statement of financial position, and offsetting them only when there is a legal right of setoff and the intention to settle on a net basis or to realize the asset and settle the liability simultaneously.
15. Compound Financial Instrument: A financial instrument that contains both a liability component and an equity component, such as a convertible bond. The liability and equity components are separated and accounted for separately.
16. Put Option: A contractual right to sell a financial asset or other item for cash or another financial asset.
17. Call Option: A contractual right to purchase a financial asset or other item for cash or another financial asset.
18. Redemption Amount: The amount payable at the maturity date of a financial instrument.
19. Redemption Date: The date on which a financial instrument will be redeemed.
20. Settlement Date: The date on which a financial instrument is settled by exchanging cash or another financial asset.
21. Subordination: The practice of giving one creditor a lower priority in the event of the debtor's insolvency than another creditor. Subordinated financial instruments are typically classified as liabilities.
22. Restructuring: A transaction in which an entity either alters the terms of its liabilities or equity instruments or converts them to new instruments.
23. Impairment: A reduction in the recoverable amount of a financial asset or group of financial assets, or an increase in the expected credit losses of a financial asset or group of financial assets.
24. Liquidity Risk: The risk that an entity will encounter difficulty in meeting its obligations associated with financial liabilities.
25. Credit Risk: The risk of loss associated with a counterparty's failure to fulfill its obligations.
26. Market Risk: The risk of loss associated with changes in market prices or rates.
27. Embedded Credit Derivative: An embedded derivative that transfers credit risk between parties. Embedded credit derivatives are separated from the host contract and accounted for separately.
28. Net Settlement: The settlement of a financial asset and financial liability on a net basis rather than gross.
29. Collateral: An asset pledged as security for a financial liability.
30. Liquidity Premium: The additional return demanded by investors for investing in a financial instrument that is less liquid.
31. Non-Derivative Financial Instrument: A financial instrument that is not a derivative financial instrument.
32. Debt Instrument: A financial instrument that represents a creditor relationship with an issuer.
33. Equity-Linked Instrument: A financial instrument whose return is linked to the performance of an underlying equity instrument.
34. Contingent Liability: A potential obligation that may arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.
35. Convertible Debt: Debt that may be converted into equity.
36. Equity Conversion Option: An option to convert a debt instrument into equity.
37. Diluted Earnings Per Share: The potential dilution of earnings per share from the conversion of dilutive instruments, such as convertible debt or stock options.
38. Employee Share Option Plan: A plan that provides employees with the option to purchase shares in their employer's company at a predetermined price.
39. Warrant: A financial instrument that gives the holder the right to purchase a specified amount of equity or debt securities at a specified price for a specified time period.
40. Puttable Instrument: An instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset.
41. Participating Instrument: An instrument that entitles the holder to receive a share of the issuer's profits in addition to the fixed return specified in the instrument.
42. Non-Participating Instrument: An instrument that entitles the holder to only a fixed return, with no entitlement to any additional share of the issuer's profits.
43. Mezzanine Financing: Financing that is subordinated to senior debt, but senior to common equity.
44. Debt-to-Equity Ratio: A financial ratio that measures the proportion of debt and equity used to finance an entity's assets.
45. Capital Structure: The mix of debt and equity financing used to finance an entity's assets.
46. Preference Shares: Equity instruments that carry preferential rights to dividends and/or to the repayment of capital on winding up.
47. Redeemable Preference Shares: Preference shares that the issuer may redeem at a specified future date or at the option of the shareholder.
48. Share Capital: The total amount of capital raised by an entity through the issuance of shares.
49. Share Premium: The excess of the issue price over the nominal value of shares issued.
50. Treasury Shares: Shares in an entity that the entity has bought back and is holding in treasury.