# Commission Regulation (EC) No 53/2009 of 21 January 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 and IAS 1 (Text with EEA relevance) (revoked), Division 16: When 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.

Extent: E+W+S+N.I.
Status: repealed

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/eur/2009/53/annex/division/AMENDMENTS/division/Amendments/division/PRESENTATION/division/16 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-53/annex/division-AMENDMENTS/division-Amendments/division-PRESENTATION/division-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.