Arqit Quantum Inc. Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Financial instruments and fair value disclosures (Details)

Financial instruments and fair value disclosures (Details) - Financial assets at amortised cost - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Disclosure of financial assets [line items]
Carrying value	$ 87,022,380	$ 410,437	$ 5,110,046
Fair value	87,022,380	410,437	5,110,046
Cash and cash equivalents
Disclosure of financial assets [line items]
Carrying value	86,965,789	194,602	4,226,524
Fair value	86,965,789	194,602	4,226,524
Trade and other receivables
Disclosure of financial assets [line items]
Carrying value	56,591	215,835	883,522
Fair value	$ 56,591	$ 215,835	$ 883,522

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

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