Share capital repayable on demand (e.g. cooperative shares

Expenses on share capital repayable on demand

Expenses on share capital repayable on demand

Expenses on share capital repayable on demand

Expenses on share capital repayable on demand

7 Members shares are equity if the entity has an unconditional right to refuse redemption of the members shares.

companies acquired by an exchange of share capital

Members Shares in Cooperative Entities and Similar Instruments

Members Shares in Co-operative Entities and Similar Instruments

prescribed shares” means preference shares that provide that the co-operative is not obliged to redeem the shares.

right to dispose of shares

Agree to sign a subscription agreement for member shares, 240 shares at $10.00 each, as well as qualifying membership shares;

Agree to sign a subscription agreement for member shares, 240 shares at $10.00 each, as well as qualifying membership shares;

members’ shares in co-operative entities and similar instruments

IFRIC 2 Members' shares in co-operative entities and similar instruments