●IFRIC11IFRS2—GroupandTreasuryShareTransactions(issuedNovember2006). Objective 1. TheobjectiveofthisIFRSistospecifythefinancialreportingbyanentitywhenitundertakesashare-basedpaymenttransaction.Inparticular,itre
Business Combinations (as revised in 2008).† The following Interpretations refer to IFRS 2: • SIC-12Consolidation—Special Purpose Entities (as amended in 2004) • IFRIC 8Scope of IFRS 2 (issued January 2006) • IFRIC 11IFRS 2—Group and Treasury Share Transactions (issued November ...
IFRS2anditsaccompanyingdocumentswerealsoamendedbyIFRS3BusinessCombinations(asrevisedin2008)† ThefollowingInterpretationsrefertoIFRS2: •SIC-12Consolidation—SpecialPurposeEntities(asamendedin2004) •IFRIC8ScopeofIFRS2(issuedJanuary2006) •IFRIC11IFRS2—GroupandTreasuryShareTransactions(issuedNovember2006) ...
(b) Assets Financial assets at fair value through profit or loss: Equity securities Eurozone Industrial United States Information technology Financials Health care Consumer staples Energy Consumer discretionary Other sectors Derivatives Listed options Listed futures Debt securities US Treasury bills Eurozone ...
DECEMBER 2014 (In millions of Russian Roubles) 1 NATURE OF OPERATIONS OAO Gazprom and its subsidiaries (the "Group") operate one of the largest gas pipeline systems in the world and are responsible for the major part of gas production and high pressure gas transportation in the Russian ...
IFRS 2 does not apply to share-based payment transactions other than for the acquisition of goods and services. Share dividends, the purchase of treasury shares, and the issuance of additional shares are therefore outside its scope. Recognition and Measurement ...
– When an entity holds its own treasury shares as underlying items for a group of direct participating contracts or in such investment funds, it may elect to continue to account for them as equity and to account for the reacquired instruments as if they were financial assets and measure them...
(In € million) Note Equity and liabilities Equity attributable to equity owners of the parent Capital stock Share premium Retained earnings Accumulated other comprehensive income Treasury shares Total equity attributable to equity owners of the parent Non...
Share-based payment (IFRS 2) Equity transaction (IAS 27) Change in treasury shares Balance at 30 September 2021 Balance at 1 January 2022 Profit for the period Other comprehensive income Total comprehensive income for the period Capital increase Share-based payment (IFRS 2) Cash distribution to ...
2017 b) Number of treasury shares as of March 31, 2018 Number of treasury shares as of December 31, 2017 c) Weighted‐average number of common shares outstanding during the ...