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IFRS 2 — Timing of recognition of liability

Date recorded:

The Committee received a request to clarify when a liability for intragroup recharges made in respect of share-based transactions should be recognised in the financial statements of the subsidiary. The Committee deferred discussion of this topic for a future meeting.

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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.