Common use of Derivative Financial Instruments Clause in Contracts

Derivative Financial Instruments. Derivative financial instruments are initially measured at fair value and subsequently remeasured at fair value. The gain or loss on remeasurement to fair value is recognised in profit and loss account.

Derivative Financial Instruments. Derivative financial instruments are initially measured at fair value and subsequently remeasured at fair market value. The gain or loss on remeasurement to fair market value is recognised in profit and loss account.