CA-10.1.2
For the guidance of the
(a) Common stocks, whether voting or non-voting;
(b) Depository receipts (which should be included in the measurement framework in terms of the underlying shares);
(c) Convertible preference securities (non-convertible preference securities are treated as bonds);
(d) Convertible debt securities which convert into equity instruments and are, therefore, treated as equities (see Paragraph CA-10.1.3 below);
(e) Commitments to buy or sell equity securities ; and
(f) Derivatives based on the above instruments.
January 2015