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) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 1
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F1Article 2
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F1Article 3
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F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1ANNEX
F1 INTERNATIONAL ACCOUNTING STANDARDS
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F1CLASSIFICATION OF RIGHTS ISSUES
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F1 Amendment to IAS 32 Financial Instruments: Presentation
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F1DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)
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F1 11 The following terms are used in this Standard with the meanings specified:
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F1PRESENTATION
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F1 Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)
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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.
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F1EFFECTIVE DATE AND TRANSITION
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F197E
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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)