ANNEX

IFRIC INTERPRETATION 2 Members’ Shares in Cooperative Entities and Similar Instruments

APPENDIX

EXAMPLES OF APPLICATION OF THE CONSENSUS

PROHIBITIONS AGAINST REDEMPTION (paragraphs 8 and 9)

Example 5

Classification
A15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).