1 Introduction2 Objective and Scope3 Definitions4 Classification of Instruments5 Contracts Settled by Delivery of the Entity's Own Equity Instruments6 Compound Financial Instruments7 Settlement of Financial Liability with Equity Instrument8 Interest, Dividends, Gains and Losses9 Treasury Shares10 Contracts Over Own Equity Instruments11 Transitional Provisions12 Possible Future DevelopmentsReferences