- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Regulation (EU) No 1293/2009Dangos y teitl llawn
Commission Regulation (EU) No 1293/2009 of 23 December 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32 (Text with EEA relevance)
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- Rheoliadau yn deillio o’r UE
- 2009 No. 1293
- ANNEX
- CLASSIFICATION OF RIGHTS ISSUES
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Rhagor o Adnoddau
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CLASSIFICATION OF RIGHTS ISSUES
Amendment to IAS 32 Financial Instruments: Presentation
Paragraphs 11 and 16 are amended. Paragraph 97E is added.
DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)
11 The following terms are used in this Standard with the meanings specified:
…
A financial liability is any liability that is:
(a)
…
(b)
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 deliver 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, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also for these purposes the entity’s own equity instruments …
PRESENTATION
Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)
16When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.
(a)
…
(b)
If the instrument will or may be settled in the issuer’s own equity instruments, it is:
(i)
a non-derivative that includes no contractual obligation for the issuer to deliver a variable number of its own equity instruments; or
(ii)
a derivative that will be settled only by the issuer exchanging a fixed amount of cash or another financial asset for a fixed number of its own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for these purposes the issuer’s own equity instruments do not include instruments that have all the features and meet the conditions described in paragraphs 16A and 16B or paragraphs 16C and 16D, or instruments that are contracts for the future receipt or delivery of the issuer’s own equity instruments.
A contractual obligation …
EFFECTIVE DATE AND TRANSITION
97EParagraphs 11 and 16 were amended by Classification of Rights Issues issued in October 2009. An entity shall apply that amendment for annual periods beginning on or after 1 February 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period, it shall disclose that fact.
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