Report the value of hybrid securities on issue by the reporting party as at the reporting date. This item is to be determined in accordance with the accounting standards.
Report the value, as at reporting date, of hybrid securities.
Hybrid securities, or compound financial instruments, as defined by the Australian Accounting Standards, are financial instruments that, from the issuer's perspective, contain a liability and an equity element.
Compound financial instruments include all equities related items such as convertible notes and other hybrid securities which, taking into account market conditions, have attributes that demonstrate exposure to equities markets.