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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

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