# 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 16D: For an instrument to be classified as an equity instrument, in addition to the instrument having all the above features, the issuer must have no other financial instrument or contract that has:

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Status: repealed

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Source: https://www.legislation.gov.uk/eur/2009/53/annex/division/AMENDMENTS/division/Amendments/division/PRESENTATION/division/4/division/16D (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-53/annex/division-AMENDMENTS/division-Amendments/division-PRESENTATION/division-4/division-16D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.