doc__table__1239

| 34 | The amount of treasury shares held is disclosed separately either on the face of the balance sheet or in the notes, in accordance with IAS 1 Presentation of financial statements. An entity provides disclosure in accordance with IAS 24 Related party disclosures if the entity reacquires its own equity instruments from related parties.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.