98 This Standard supersedes IAS 32 Financial Instruments: Disclosure and Presentation revised in 2000. [In August 2005 the IASB relocated all disclosures relating to financial instruments to IFRS 7.]

99 This Standard supersedes the following Interpretations:

(a) SIC-5 Classification of Financial Instruments - Contingent Settlement Provisions;

(b) SIC-16 Share Capital - Reacquired Own Equity Instruments (Treasury Shares); and

(c) SIC-17 Equity - Costs of an Equity Transaction.

100 This Standard withdraws draft SIC Interpretation D34 Financial Instruments - Instruments or Rights Redeemable by the Holder.