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(d) It is a defense to prosecution less than this part the actor's conduct consisted solely of motion taken as an employee of an establishment of greater education in furnishing instruction, counseling, or tutoring in investigation or composing to learners from the establishment.

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(seven) "Client convenience terminal" suggests an unmanned teller machine the usage of which isn't going to involve personnel of the financial institution.

(e) Along with the consent of the suitable neighborhood county or district lawyer, the attorney typical has concurrent jurisdiction with that consenting area prosecutor to prosecute an offense less than this part that includes a house loan mortgage.

IAS 32 relates to People contracts to acquire or offer a non-money product which can be settled Internet in cash or An additional economical instrument, except for contracts which were entered into and carry on for being held for the objective of the receipt or shipping of a non-monetary merchandise in accordance Together with the entity's envisioned purchase, sale or usage needs. [IAS 32.8]

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(B) that fails to disclose to individuals on a conspicuously exhibited everlasting poster (if the contest is executed by or through a retail outlet) or on Each individual card recreation piece, entry blank, or other paraphernalia needed for participation in the contest (if the contest is not really executed by or by way of a retail outlet):

(one) "Lease" implies the grant of use and possession of the motor vehicle for thing to consider, whether or not the grant incorporates an choice to purchase the vehicle.

Puttable instrument: a economical instrument that offers the holder the proper to put the instrument back for the issuer for cash or A different financial asset or is instantly place back towards the issuer on event of the unsure foreseeable future party or even the Demise or retirement of the instrument holder.

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A economical instrument is an fairness instrument provided that (a) the instrument includes no contractual obligation to provide cash or An additional economic asset to a different entity and (b) In case the instrument will or might be settled during the issuer's possess equity devices, it really is possibly:

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If an entity issues check here preference (favored) shares that fork out a hard and fast level of dividend and which have a compulsory redemption aspect at a long term date, the substance is that they are a contractual obligation to provide cash and, therefore, ought to be recognised like a liability.