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… and in the paragraphs above show that, under IAS 32, the terms of the contractual agreement govern the classification … instrument as a financial liability or equity. If the terms of an instrument create an unconditional obligation to … alter the classification as a financial liability. If the terms of the instrument give the entity an unconditional …

… liability. Rather, the entity must consider all of the terms and conditions of the financial instrument in determining its classification as a financial liability or equity. Those terms and conditions include relevant local laws, …

… in effect at the classification date, together with the terms contained in the instrument’s documentation that constitute the terms and conditions of the instrument at that date. …

… per cent of the entity’s total ‘outstanding liabilities’ (a term defined in the regulations to include members’ share … of which CU125,000 represent members’ share accounts. The terms of the members’ share accounts permit the holder to …

… instruments will be redeemed. How should those redemption terms be evaluated in determining whether the financial instruments should be …

… any members’ shares unless its holdings of cash and short-term investments are greater than a specified amount. The …

… Local law governing the operations of co-operatives, or the terms of the entity’s governing charter, prohibit an entity …

… shares as financial liabilities before the date that the terms of these shares are amended will affect only 2005 …

… principles for classification that are based on the terms of the financial instrument and notes that a history … are non-redeemable, the appropriate classification is determined by the other rights that attach to them. …