The amendments require certain instruments issued by companies that are currently classified as liabilities, despite having characteristics similar to ordinary shares, to be classified as equity.
Muudatustega nõutakse, et äriühingute poolt väljaantud instrumendid, mida praegu klassifitseeritakse kohustusteks, kuigi neil on harilikele aktsiatele sarnased tunnused, klassifitseeritaks omakapitaliks.