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The Interpretations Committee decided not to address the issue

 07 May 2010


The Committee considered a request for clarification of guidance relating to the classification of puttable financial instruments that include contractual obligations to provide pro rata distributions. The request proposes an amendment to the guidance in IAS 32 as part of Annual Improvements to clarify that a put can be classified as equity if it has a contractual obligation to deliver cash, or another financial asset, to all existing holders of the instrument on a pro rata basis.

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