+Article 5 2.

Article 5 2.

In order to benefit from the exemption provided for in paragraph 1, a buy-back programme shall have as its sole purpose:

(a) 

to reduce the capital of an issuer;

(b) 

to meet obligations arising from debt financial instruments that are exchangeable into equity instruments; or

(c) 

to meet obligations arising from share option programmes, or other allocations of shares, to employees or to members of the administrative, management or supervisory bodies of the issuer or of an associate company.

1. Pregled

,

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi