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. --- [[1]](#_ftnref1) In this Standard, monetary amounts are denominated in ‘currency units (CU)’. [[2]](#_ftnref2) In this guidance, monetary amounts are denominated in ‘currency units (CU)’. [[3]](#_ftnref3) 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]](#_ftnref4) In these examples, monetary amounts are denominated in ‘currency units (CU)’.