OpenLegislation

Division Equity instrumentsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. AG13Division AG13
  2. AG14Division AG14
  3. The class of instruments that is subordinate to all other classes (paragraphs 16A(b) and 16C(b))
  4. Total expected cash flows attributable to the instrument over the life of the instrument (paragraph 16A(e))
  5. Transactions entered into by an instrument holder other than as owner of the entity (paragraphs 16A and 16C)
  6. No other financial instrument or contract with total cash flows that substantially fixes or restricts the residual return to the instrument holder (paragraphs 16B and 16D)

Annotations

Textual amendments

F1

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. 7 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)