|
+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. Forbhreathnú
1.1 Tagairtí1.2 Ceanglais aitheanta1.3 Caighdeáin ghaolmhara2. Ceanglais aitheanta
3. Caighdeáin ghaolmhara
|