|
Liabilities and equity (paragraphs 15-27 and AG25-AG29) (paras. BC5-BC6) |
|
No contractual obligation to deliver cash or another financial asset (paragraphs 17-20, AG25 and AG26) (paras. BC7-BC21) |
|
Compound financial instruments (paragraphs 28-32 and AG30-AG35) (paras. BC22-BC31) |
|
Treasury shares (paragraphs 33-34 and AG36) (paras. BC32-BC32A) |
|
Interest, dividends, losses and gains (paragraphs 35-41 and AG37) (para. BC33) |
|
Income tax consequences of distributions to holders of an equity instrument and of transaction costs of an equity transaction (paras. BC33A-BC48) |
