2 This Standard shall be applied by all entities to all financial instruments within the scope of IFRS 9 Financial Instruments if, and to the extent that:
- IFRS 9 permits the hedge accounting requirements of this Standard to be applied; and
- the financial instrument is part of a hedging relationship that qualifies for hedge accounting in accordance with this Standard.
8 The terms defined in IFRS 13, IFRS 9 and IAS 32 are used in this Standard with the meanings specified in Appendix A of IFRS 13, Appendix A of IFRS 9 and paragraph 11 of IAS 32. IFRS 13, IFRS 9 and IAS 32 define the following terms:
- amortised cost of a financial