Statement 103 : Recognition of Equity Equivalents for Multinationals
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Introduction

1. Objectives of this statement

2. Key Measurement Principles

3. Recognition of Equity Equivalent Programmes

4. Measurement of Equity Equivalent Contributions on the Ownership Scorecard

5. Examples of Equity Equivalent Programmes

6. Specific Rules on Multinationals

7. Annexe 103(A)