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Disclosure
51-95. [deleted]
Effective Date
96. An entity shall
apply this Standard for annual periods beginning on or
after 1 January 2005. Earlier application is permitted. An
entity shall not apply this Standard for annual
periods beginning before 1 January 2005 unless
it also applies IAS 39 (issued December 2003).
If an entity applies this Standard for a period beginning
before 1 January 2005, it shall disclose that fact.
97. This Standard
shall be applied retrospectively.
Withdrawal of Other
Pronouncements
98. This Standard
supersedes IAS 32 Financial Instruments: Disclosure and
Presentation revised in 2000. (*)
(*) In August 2005 the IASB
relocated all disclosures relating to financial
instruments to IFRS 7 Financial Instruments:
Disclosures.
99. This Standard
supersedes the following Interpretations:
(a) SIC-5 Classification
of Financial Instruments—Contingent Settlement
Provisions;
(b) SIC-16 Share
Capital—Reacquired Own Equity Instruments (Treasury
Shares); and
(c) SIC-17 Equity—Costs
of an Equity Transaction.
100. This Standard
withdraws draft SIC Interpretation D34 Financial Instruments—Instruments
or Rights Redeemable by the Holder.
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