99This Standard supersedes the following Interpretations:

99 This Standard supersedes the following Interpretations:

(a) SIC-5 Classification of Financial Instruments—Contingent Settlement Provisions;

(b) SIC-16 Share Capital—Reacquired Own Equity Instruments (Treasury Shares); and

(c) SIC-17 Equity—Costs of an Equity Transaction.

100 This Standard withdraws draft SIC Interpretation D34 Financial Instruments—Instruments or Rights Redeemable by the Holder.

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[1] In this Standard, monetary amounts are denominated in ‘currency units (CU)’.

[2] In this guidance, monetary amounts are denominated in ‘currency units (CU)’.

[3] This is true of most, but not all derivatives, eg in some cross-currency interest rate swaps principal is exchanged on inception (and re-exchanged on maturity).

[4] In these examples, monetary amounts are denominated in ‘currency units (CU)’.