https://www.taxtmi.com/manuals?id=3003 A financial liability exists where a contract obliges an entity to deliver cash or another financial asset, to exchange financial assets or liabilities on potentially unfavourable terms, or where settlement in the entity's own equity instruments results in a non derivative requiring delivery of a variable number of equity instruments or a derivative settled other than by exchanging a fixed cash amount for a fixed number of equity instruments. Rights/options fixed for fixed offered pro rata, fixed price equity conversion options in foreign currency convertible bonds, and puttable instruments classified as equity are treated as equity rather than financial liabilities. en-us Tue, 11 Jul 2023 16:02:00 +0530 Tue, 11 Jul 2023 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3003 A financial liability exists where a contract obliges an entity to deliver cash or another financial asset, to exchange financial assets or liabilities on potentially unfavourable terms, or where settlement in the entity's own equity instruments results in a non derivative requiring delivery of a variable number of equity instruments or a derivative settled other than by exchanging a fixed cash amount for a fixed number of equity instruments. Rights/options fixed for fixed offered pro rata, fixed price equity conversion options in foreign currency convertible bonds, and puttable instruments classified as equity are treated as equity rather than financial liabilities. Manuals Companies Law Tue, 11 Jul 2023 16:02:00 +0530 https://www.taxtmi.com/manuals?id=3003