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IAS 39 – Definition of a derivative: Indexation on own EBITDA or revenue

Background

Does a contract that is indexed to an entity's own revenue or own earnings before interest, tax, depreciation and amortisation (EBITDA) meet the definition of a derivative under IAS 39 Financial Instruments: Recognition and Measurement?

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.