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Equity Instruments

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Full Text of the Document

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....s. Note:- * If there is any statutory right to receive cash or statutory obligation to deliver cash, then it will not be classified as 'Financial Asset' or 'Financial Liability' [Ex- Income Tax Payable] * If an entity issues preference shares or debentures or taken a loan - then that preference share/debentures/loan need to classify as financial liability or equity instrument. Situation wher....

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