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SIC D27

Date recorded:

The Board was informed that the Standing Interpretations Committee is reconsidering SIC-D27, Transactions in the Legal form of a Lease and Leaseback (to base it more on a general principle rather than a specific fact pattern) and the proposed SIC-D28, Business combinations--Measurement of Shares issued as Purchase Consideration (similar interpretations have recently been issued in several national jurisdictions).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.