+Article 1 6b.

Article 1 6b.

The exemptions set out in point (g) of paragraph 4 and in point (f) of paragraph 5 shall apply only to equity securities in respect of which the transaction is not considered to be a reverse acquisition transaction within the meaning of paragraph B19 of IFRS 3, Business Combinations, and only in the following cases:

(a) 

the equity securities of the acquiring entity have already been admitted to trading on a regulated market prior to the transaction; or

(b) 

the equity securities of the entities subject to the division have already been admitted to trading on a regulated market prior to the transaction.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards