commiss regul ec juli amend regul ec adopt intern account standard accord regul ec european parliament council ifric text eea relev commiss european commun regard treati establish european commun regard regul ec european parliament council juli applic intern account standard articl thereof commiss regul ec intern standard interpret extant septemb adopt decemb intern account standard board iasb publish revis intern account standard ia financi instrument disclosur present ia establish basic principl classif instrument liabil equiti adopt european commiss commiss regul ec decemb bilater discuss repres cooper world due request commiss iasb invit intern financi report interpret committe ifric develop interpret facilit applic revis ia ifric member share cooper entiti similar instrument publish novemb interpret clarifi classif member share financi liabil equiti depend characterist share redempt featur effect date applic interpret ia recit regul ec decemb adopt ia consult technic expert field support ifric interpret member share cooper entiti similar instrument meet technic criteria adopt set articl regul ec regul ec amend amend exception effect compani financi year start januari point time public regul retrospect applic exception justifi enabl cooper prepar account accord ia constru ifric compani concern legitim expect applic point adopt ia measur provid regul accord opinion account regulatori committe adopt regul articl annex regul ec amend text interpret ifric member share cooper entiti similar instrument set annex regul insert articl regul enter forc dai public offici journal european union appli financi year compani start januari latest regul bind entireti directli applic member state brussel juli commiss charli mccreevi member commiss oj oj regul amend regul ec oj oj annex ifric member share cooper entiti similar instrument reproduct allow european econom area exist right reserv eea except reproduc purpos person fair deal inform obtain iasb www iasb org uk ifric interpret member share cooper entiti similar instrument refer ia financi instrument disclosur present revis ia financi instrument recognit measur revis background cooper similar entiti form group person meet common econom social nation law typic defin cooper societi endeavour promot member econom advanc joint busi oper principl member interest cooper characteris member share unit refer quot member quot share ia establish principl classif financi instrument financi liabil equiti principl appli classif puttabl instrument holder put instrument issuer cash financi instrument applic principl member share cooper entiti similar instrument difficult intern account standard board constitu ask understand principl ia appli member share similar instrument featur circumst featur affect classif liabil equiti scope interpret appli financi instrument scope ia includ financi instrument issu member cooper entiti evid member ownership interest entiti interpret appli financi instrument settl entiti equiti instrument issu financi instrument includ member share characterist equiti includ vote right right particip dividend distribut financi instrument give holder request redempt cash financi asset includ subject limit financi instrument redeem redempt term evalu determin financi instrument classifi liabil equiti consensu contractu holder financi instrument includ member share cooper entiti request redempt requir financi instrument classifi financi liabil entiti term condit financi instrument determin classif financi liabil equiti term condit includ relev local law regul entiti govern charter effect date classif expect futur amend law regul charter member share classifi equiti member request redempt equiti condit paragraph present demand deposit includ current account deposit account similar contract aris member act custom financi liabil entiti member share equiti entiti uncondit refus redempt member share local law regul entiti govern charter impos type prohibit redempt member share uncondit prohibit prohibit base liquid criteria redempt uncondition prohibit local law regul entiti govern charter member share equiti provis local law regul entiti govern charter prohibit redempt condit liquid constraint met met result member share equiti uncondit prohibit absolut redempt prohibit uncondit prohibit partial prohibit redempt member share redempt number member share amount paid capit member share fall level member share excess prohibit redempt liabil entiti uncondit refus redempt paragraph case number share amount paid capit subject redempt prohibit chang time time chang redempt prohibit lead transfer financi liabil equiti initi recognit entiti measur financi liabil redempt fair case member share redempt featur entiti measur fair financi liabil redempt maximum amount payabl redempt provis govern charter applic law discount date amount requir paid requir paragraph ia distribut holder equiti instrument recognis directli equiti net incom tax benefit interest dividend return relat financi instrument classifi financi liabil expens amount paid legal characteris dividend interest appendix integr part consensu exampl applic consensu disclosur chang redempt prohibit lead transfer financi liabil equiti entiti disclos separ amount time reason transfer effect date effect date transit requir interpret ia revis entiti appli interpret annual period begin januari entiti appli interpret period begin januari disclos fact interpret appli retrospect