F1ANNEX
F1 INTERNATIONAL ACCOUNTING STANDARDS
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1CLASSIFICATION OF RIGHTS ISSUES
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1 Amendment to IAS 32 Financial Instruments: Presentation
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1 11 The following terms are used in this Standard with the meanings specified:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1PRESENTATION
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1 Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F116When 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.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1EFFECTIVE DATE AND TRANSITION
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F197E
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 22 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)